Decentralisation of cst registration

Dear Sir,

Our Organisation's HQ is located at Kolkata , West Bengal and we have CST Registration in the name HQ, addressed at Kolkata. We have five Plants located within West Bengal. While processing for C-Form Procurment from Kolkata Sales Tax Office Quarterwise we need to submit the Requisition towards C-Form for Inter-state Purchase by the Plants in a consolidated manner covering all the five plants.

In this situation, sometimes it happens that one of the plant fails to submit the requisite information but the other four plants complied all the information in all respects. Now  the problem is the Sales Tax department scruitinise all the documents of all the plants and on satisfaction by the department, the C-Form is approved. But in the instant case , as one of Plant is non complied & as the C-Form requisition submitted in a consolidated manner, the entire excercise fails & the matter deferred by department with another hearing date.

The undersigned need opinion on

1) Whether we can take Separate CST Registration for each of the five Plants loacted within West Bengal so that the plants can take up independently.

2) If yes, How Can we proceed , If guideline is provided it will be helpful for us.

Thanking You

Yours faithfully

CA SADANANDA MUKHERJEE

Replies (1)
Hi Sadananda You cannot take a separate CST no. of one organisation just because it has different locations. It will be better if the organisations improve their reporting. Also the department cannot reject the C Form if you have applied for a lower value than the actual. C Form can only be rejected if amount demanded is more than the actual you can Demand for the C Form of 4 branches in the 1st application and when the details of the last branch is in your hand you can go for it. There is no rule that entire c form of a company of a particular quarter should be demanded at one stroke

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