Penalty for late filing of cst return

Hello sir,
i have not filled CST return for F.Y 14-15. and i have applied for C form. department has rejected my request and asked f8le CST return. sir pls help what are the procedure for the same. and penalty for CST return. MVAT audit is not applicable to me.

 

Replies (4)
Late fee Rs.2000 per return up to 30 days from due date. Late fee Rs.5000 per late return beyond 30 days .
Before issue of this Trade circular (Trade Circular No. 20 T of 2014 Dated 25th November, 2014) in case there are no inter-State sales in any return period , no return was required to be filed under the Central Sales Tax Act, 1956 (CST Act) provided that the Maharashtra Value Added Tax Act, 2002 (MVAT Act) return for the same period shows 'NIL' turnover of inter-State sales. The exemption granted in respect of filing of the returns under the CST Act was posing difficulties in generating the lists of return defaulters under the CST Act in the automation system i.e. Mahavikas. In view of the above, fresh guidelines are being issued by modifying the earlier circulars on the subject. The Maharashtra Sales Tax Department has withdrawn the exemption granted in respect of filing of the returns under the CST Act where there are no inter-State sales in any return period. The revised instructions are as follows where Sales Tax Department has specifically mentioned the CST Transaction for which CST return will be required to be filed A dealer who is effecting the following types of transactions during a period shall be required to file CST return: (i) Inter-State sales u/s. 3 of the CST Act , such as  Sale that occasions the movement of goods from the State of Maharashtra to another State as per Sec.3(a)  Sale which is effected by a transfer of document of title to the goods during their movement from the State of Maharashtra to another State as per Sec 3(b). (ii) Goods transferred u/s. 6A (1) of CST Act, such as Goods transferred to Branch / Factory / HO, Goods sent for processing, Goods sent on consignment, Goods sent for approval. (iii) Sales outside the state u/s. 4 of CST Act i.e. Sale of Goods not in Maharashtra. (iv) Export sales u/s 5(1) and 5(3) of the CST Act, viz Export Sale and Penultimate sale for export (Sales against form H.) (v) Sales in the course of import u/s. 5(2) of the CST Act. These instructions shall be applicable for the returns starting for the period from the 1st October 2014 onwards A dealer not filing CST return in the above referred contingencies will be treated as defaulter under the CST Act
Heloo Sir, What is the penalty for not filing Nil Form CST for F.Y 2010-11

Heloo Sir, What is the penalty for not filing Nil Form CST for F.Y 2015-16 Six Monthly Q 2

 

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