TMI BlogCan One Buy Goods against H-Form without VAT reg. ??X X X X Extracts X X X X X X X X Extracts X X X X ..... Respected Sir/Madam Can a merchant exporter purchase goods from manufacturing units against H-form without his VAT reg ? or VAT reg is required for merchant to purchase goods against H-form for exports. ?? please enlighten Thank you in advance. - Reply By MUKUND THAKKAR - The Reply = if goods purchase by marchent export and export the goods direct from the place of saler ,need not pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat. providing H form is sufficent for getting tax exemption. without vat registration H form is not possible. - Reply By Kishan Barai - The Reply = Thank you very much MUKUND THAKKAR Sir. - Reply By surya narayana - The Reply = Dear Friend, According to me, H form is issued by the ultimate exporter who purchases the goods from the manufacturer and use such goods in the ultimate Export Produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Further, as already stated , without VAT registration, issual of form H is not possible. The situation, mentioned by you is not fit into H form issue and since a merchant exporter is involved in the scenerio, at the most he can issue CT-1 and direct the manufacturer to export the goods directly on his behalf. Regards Suryanarayana - Reply By Ganeshan Kalyani - The Reply = I endorse the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws submitted by Sri Mukund ji and Sri Suryanarayana ji that how would you apply for Form H if you do not get registered under VAT Act. Registration is essential here . Thanks. - Reply By Kishan Barai - The Reply = Respected Sri Suryanarayana ji Ganeshan Kalyani Ji Thank you very much for response.... From the response of Suryanarayana sir, I would like to clarify following things As per my ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge CT - 1 is a certificate on the basis of which a merchant exporter can procure excisable goods without payment of duty. H- Form is used by merchant to evade VAT from bill issued my mfg co. ? So will H-Form CT - 1 form both will come in picture or only CT -1 from in case of Factory stuffing ? As per your reply for only CT -1 not H-Form on his behalf means shipping bill in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of mfg unit or merchant exporter ?? - Reply By MUKUND THAKKAR - The Reply = So will H-Form CT - 1 form both will come in picture or only CT -1 from in case of Factory stuffing ? H - Form will be issue after the completion of sales, and CT-1 is require during the time of clearance for export. CT-1 is not any connection of factory stuffing. CT-1 is pertaining to get it exciseable goods wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th out payment of excise, subect to submission of POE. stuffing permission get seprately by merchent exporter. As per your reply for only CT -1 not H-Form on his behalf means shipping bill in name of mfg unit or merchant exporter ?? Shipping bills will be name of Merchent exporter and appear name of manufacturer as sportting mfg. - Reply By surya narayana - The Reply = In the event ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CT-1 ' the question of form H does not arise since the goods being exported by a manufacturer,s premises on behalf of the merchant exporter Regards surya - Reply By Kishan Barai - The Reply = Thanks a lot Surya Narayana Sir Mukund Sir. Now I got it VAT is charged when goods are sold outside the factory, but hear the goods are sold inside the factory for exports, so no cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of H Form in Factory stuffing. H form is used when a merchant want dock stuffing or ICD stuffing. - Can One Buy Goods against H-Form without VAT reg. ?? - Query Started By: - Kishan Barai Dated:- 21-3-2016 Value Added Tax - VAT-CST - Got 8 Replies - VAT and Sales Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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