F-FORM CAN BE ISSUED BY MANUFACTURER TO BRANCH, VAT + CST

[vikas kapoor]

 DEAR

WE ARE A MANUFACTURING PLANT , SENDING THE MATERIAL TO OUR BRANCHES AGN FORM-F.

SOME TIMES BRANCHES ARE SENDING THE MATERIAL TO THE MANUFACTURER PLANT AS STOCK TRF AGN FORM-F.

kINDLY CONFIRM ANY  MANUFACTURING PLANT CAN  ISSUE THE F FORM TO ITS BRANCHES?? . PLS GIVE ANY NOTIFICATION OR RULE AS PER CST ACT

VIKAS

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Posts / Replies

[Pradeep Khatri]

Please clarify your query.

 

[vikas kapoor]

Pradeep Ji

we have a manufac plant in MH & we are sending the Goods to our Branches as Stk TRF Agn Form-F & our branches are giving us Reqd F Forms.

Now the query is : Last year our branch had sent the material to Plant & shown in Sales Tax Return as Stock TRF Agn Form-F. Pls confirm can manufacturing plant issue the Form F to Its branches ?? as our sales Tax Officer is denying to issue the Form-F stating that Main Production Plant , who is Sending the material to its braches AGN Form-F , can not purchase the material from its braches AGN Form-F ),

PLS GIVE YOUR VALUABLE FEEDBACK...

VIKAS KAPOOR

 

 

[Rangarajan D V]

Dear Vikas

Sec.6-A of the CST Act, 1956 talks about the burden of proof in case of transfer of goods from one State to another occasioned as a reason of transfer by one dealer to another place of his business.

Section does not specify any such condition as imposed by your STO that goods should flow from factory to depot and not otherwise.  Form F is a certificate evidencing transfer from one place to business of the same business, where no transfer of ownership in goods passed on to another.

You can very well argue your case, and get the Form F

Best Regards