9911796707
TMI BlogClarification regarding issue of statutory formsX X X X Extracts X X X X X X X X Extracts X X X X ..... clarification on different aspects of the Central Sales Tax Act, 1956, such as Liability, Return, Registration and the eligibility to make interstate purchase of goods against Form C. The issues in the representations have been examined and clarification as given below is hereby issued for information of all concerned. 1. In the Constitution (One Hundred and First Amendment) Act, 2016 which p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PVAT Act are now applicable to these six goods only. 3. As a result, the dealers dealing in goods other than these six goods have ceased to be the dealers for the purpose of the amended CST Act w.e.f. 01.07.2017 (date from which the amendment of Section 2 (d) of the Act is made effective). Dealers making interstate sale of any goods other than these six goods have ceased to be liable to pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of CST Act has become invalid. 5. Dealers making sale of only the aforesaid Six goods will continue to be liable to pay tax under the CST Act and the registration granted earlier in their favour under the CST Act will continue to remain valid. They need not apply afresh and can file return as before on the strength of registration granted earlier. Such dealers can also make interstate purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale or purchase of the aforesaid six goods or processing of the aforesaid Six goods for sale can apply for registration under the PVAT Act and CST Act and registration can be granted to such dealers. 8. For issue of pending C Forms against transaction made before 01.07.2017 by the registered dealers whose registration under the CST Act has become invalid or infructuous w.e.f. 01.07.2017, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id w.e.f. 01.07.2017. Consequently, they cannot make interstate purchase of these aforesaid six goods (Petrol, High Speed Dieseli Petroleum Crude, Natural Gas, ATF and Alcoholic Liquor for Human Consumption) aqainst Forms C w.e.f. 01.07.2017. Hence, the GST dealers who intend to purchase above said goods from other States has to pay applicable VAT rates Of the State concerned, to the goods w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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