Cst sale

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A company registered at chattisgarh, have opened a branch in delhi and got itself registered under dvat.

1. It imported cetain goods on 25th march

2. Goods were sold to the end user in Jharkhand on 30th march

3. Goods landed in Mumbai and directly without entering delhi, were delivered to the the purchaser in jharkhand on 4 th april

Now my question is

1. wheather such sale would attract dvat or cst(dvat) when goods havnt physically entered delhi.

2. goods would be said to be have imported and shown in the dvat return

 

 

Replies (1)

DEAR RAHUL

FIRST YOU SHOULD BOOK PURCHASE IMPORT IN DELHI,

AND THEN BOOK SALE FOR JHARKHAND DEALER(AGAINST FOM C OR WITH FULL RATE OF VAT)

BUT ALL TRANSACTION ARE PRESENT IN DELHI BOOKS.

AND ALSO YOU MAY TRF. THE SAID GOODS TO YOUR CHATTISGARH OFFICE AS STOCK TRF., AND SOLD FROM THERE, BUT YOU SHOULD DECLARE STOCK TRF. TO YOUR BRANCH IN VAT RETURN OF DELHI.

THANKS


CCI Pro

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