Non submission of F Forms

I think the Form F is necessary for every kind of goods both exempted and non exempted. Logically as both the type of goods do not carry any tax burden in stock transfer the point in rejcting to issue form F can't be understod. There was specific circular in the year 2002/2003 that needs form F for every interstate stock transfer. Every coveres both taxable and exepted.

I feel that there is no requirement to file Form-F in case of transfer of exempted goods.  In case of taxable goods, if forms are not filed, the same will be treated as regular sale and tax will be levied at appropriate rate. If the goods sent are tax exempt, at what rate the officer will levy tax. 

Form F is a procedural requirement. It is to justify the movement, so I still think it is needed even for Exempted goods.

Hi Prashanth,

As per Section 6-A of CST Act, a dealer is required to submit Form-F in support of exemption claimed for transfer of goods other than by way of sale.  When the goods itself are exempt, they need not furnish Form-F.

I Feel filing of Form-F is not a procedural matter.  Justification of movement between the States can be made by furnishing Invoices, DC and LR copies.  Further even if it is not justified of having crossed the border, there will be no liability since movement within the State, is anyway, exempt.