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TMI BlogProcedure to be followed for reimbursement of Central Sales Tax (CST) on supplies made to Export Oriented Units (EOUs) and units in Electronic Hardware Technology Park (EHTP) and Software Technology PARK (STP)X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax. 2. The Export Oriented Units (EOUs) and units in Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP) will be entitled to full reimbursement of Central Sales Tax (CST) paid by them on purchases made from the Domestic Tariff Area (DTA), for production of goods and services as per EOU Scheme on the following terms and conditions: (a) The supplies from DTA to EOU/EHTP/STP units must be utilised by them for production of goods/services and may include raw material, components, consumables, packing materials, capital goods, spares, material handling equipment etc. on which CST has been actually paid by the EOU/EHTP/STP. (b) While dealing with the application for reimbursement of CST, the Development Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red with the Sales Tax authorities in terms of Section 7 of the CST Act, 1956 read with (Registration and Turnover) Rules, 1957 and furnish a Photostat copy of the Registration Certificate issued by the Sales Tax authorities to the Zone office concerned for keeping it in the relevant file. (iv) Claims shall be admissible only if payments are made through the bank accounts maintained by EOU/EHTP/STP unit or DD emanated from its accounts. (v) The claim shall be submitted along with the following documents: a) Chartered Accountant's Certificate, meeting the following criteria, certifying receipt of the goods as shown in Annexure-II in the bonded premises, scrutiny of original invoice/bill of the supplier and proof of payment against each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems for which CST has been reimbursed should be indicated as cancelled and the Photostat copy will be retained by the officer for keeping in respective file. In the event of the same `C' form being used again, the verification could be done at the time of scrutiny from the self-attested photocopies. The firm must indicate the file No. on which the original stands submitted. (vi) The reimbursement will be limited to the payment of CST against C Form only except in case of IT enabled services (ITES)/Business Process Outsourcing (BPO) units. (vii) The EOU/EHTP/STP shall also intimate the name of the person/persons who are authorised by them to sign the C Form and furnish three copies of his/their specimen signature(s) which will be kept in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner personally. (xiii) In case some glaring error or irregularity is detected against any unit in claiming CST reimbursement, action to recover the amount paid and levy penalty would be taken under FTDR Act against such unit. (xiv) Any dues of the Government viz. arrears of Lease rent, amount on account of a Court's decree or Income tax recovery note, etc. will also be deductible from the claim amount or it can be set off from the subsequent payment. ANNEXURE 1 Application for claiming reimbursement of Central Sales Tax against 'C' Form and in case of IT enabled Services (ITES)/Business Process Outsourcing (BPOs) Units without 'C' form for the goods brought into the bonded Premises of the EOU/EHTP/STP for the quarter ending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which the claim has been made have been entered into the stock register maintained by the unit. (c) Any information, if found to be incorrect, wrong or misleading, will render/us liable to rejection of our claim without prejudice to any other action that may be taken against us in this behalf. If as a result of scrutiny any excess payment is found to have been made to me/us, the same may be adjusted against any of the subsequent claims to be made by my/our firm or in the event no claim is preferred, the amount overpaid will be refunded by me/us to the extent of the excess amount paid. Signature : Name in Block Letters : Designation : Name of the Applicant : Firm : ANNEXURE - II CHARTERED ACCOUNTANT CERTIFICATE I/We hereby confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully understand that any submission made in this certificate if proved incorrect or false, will render me/us liable to face any penal action or other consequences as may be prescribed in the law or otherwise warranted. Signature & Stamp/seal of the Signatory _________ Name ___________________________________ Membership No.____________________________ Full address________________________________ Name and address of the Institution where registered. Date: Place: TABLE DETAILS OF GOODS BROUGHT INTO UNIT AND CENTRAL SALES TAX PAID DURING THE QUARTER _________________________________________________ (i) S.No (ii) Name and address of the supplier (iii) Nature and description of goods (iv) Quantity received and accepted (v) In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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