Form-f under cst act

The F Form cannot be denied for exempted turnover of stock transfer.  In my opinion, When you are preparing the stock transfer documents, kindly raise separate challan/memo/invoice for taxable and separate for exempted.

In this situation, even if the kolkatta vat authorities deny the issuance of form for exempted commodities, you can always prove the local Tamilnadu VAT authorities stating that the product sent by you is exempted vide.... sl. no. ...Schedule or by notification.

This is just like interstate sales, where the A.O does not ask for c form for exempted commodities, unless it is conditionally exempted.

regards,

The rule is that if you can not substantiate your stock transfer by submission of F forms, the value of goods sent to other branches/C&F/depots etc. are treated as sales to unregistered dealers and local VAT is applied. In this case, since the goods are exempted from tax (presumably in the state of transferor), even if no F form is submitted, there will be no additional tax liability. This is the practical side of the problem. However, strictly going by the rule book, I do not find any provision in the CST Act which has differentiated between taxable and exempted goods so far as issue of C or F form is concerned and it appears that F form needs to be issued by Commercial Tax Authorities of Kolkata. 

Dear Sir,

1.We transferred goods from AP unit to Karnataka Unit - We issue of F form (here Inter state goods transferred)

2.In case we have 2 units in same state at the movement F form is required or not.

Please clarify my dout.

Advance Thanks for reply.

Dear Sir,

1) Ok.  It is correct procedure.

2) Within the state, form f is not required to be submitted.  All the cst forms are only for intrstate movements.

regards,

You may have 2 depots in AP or 2 depots in Karnataka, it doesnt matter, from each state u can have one TIN/CST Registration only and goods movement must from one state to other state for which u need to give only one Form-F per month.{This is also not mandatory(case law is there) some times u can give one Form-F for 2 months also but still every one gives 1Form-F per month } (Any movement of goods within state Form-F is not required but local st dept will have some other Form, u need to check that in TN its Form-J)

maharashtra dealer transferred tablet/mobile (goods) to delhi in june 2014. delhi is unregistered till nov 2014.

now can dealer apply for delhi registration and then apply for f form & issue f form to maharashtra branch in dec 2014?

Form F: