STOCK / BRANCH TRANSFER AGAINST FORM F, VAT + CST

[Prashant Agarwal]

ABC DELHI IS A DEALER REGISTERED IN DELHI AND "ABC HARYANA" IS A BRANCH OF ABC.

XYZ IS ANOTHER DEALER IN MAHARASHTRA WHO HAS IMPORTED A CONSIGNMENT AND HAVE SENT THE SAME TO "ABC DELHI" ON A CONSIGNMENT TRANSFER AGREEMENT AGAINST FORM F.

ABC DELHI WHO IS THE RECIPIENT OF GOODS NOW HAS TO SELL THE SAME IN HARYANA AND WANTS TO TRANSFER THE SAME GOODS TO ABC HARYANA ON F FORM.

CAN ABC DELHI TRANSFER THE GOODS TO ABC HARYANA UNDER FORM F ???

Posts / Replies

[YAGAY AND SUN]

Provided the goods intended for transfer are incorporated in the registration certificate of the both dealer.

[Ganeshan Kalyani]

If the unit is added as additional place of business then the goods can be transferred under declaration in Form F.

[YAGAY AND SUN]

Interstate units cannot be declared as additional place of business.

[Ganeshan Kalyani]

I mean to say that CST Number should be same to issue Form F. If CFA is taken to do business then the CFA name and place of CFA should be added as place /additional place of business.

[Prashant Agarwal]

THE CST NUMBER FOR ABC DELHI AND ABC HARYANA ARE DIFFERENT BUT THE PROPREITOR'S DETAILS ARE SAME WITH THE SAME PAN NUMBER. ALSO THE PLACE IS LISTED AS ADDITIONAL PLACE OF BUSINESS WITH THE SALES TAX AUTHORITIES

PLEASE ADVISE IF OKAY

[YAGAY AND SUN]

It is fine in our view.