Procedures under State Vat law applies to CST  in many cases

CST Act and Rules prescribe very few procedures like forms for registration and concessional rate of purchase. In case of other procedures like returns, appeal, refund, interest, penalties, recovery etc., provisions as per State laws apply.

Registration of a dealer

Every dealer who effects inter-state sale is required to register with State sales tax authorities who are empowered to grant registration under CST Act. Application should be in form ‘A’. Security has to be furnished. Certificate of registration will be in form ‘B’.

All items must be included in registration certificate

All items of purchase and sale must be included in CST Registration Certificate. Otherwise, these are not eligible for purchase at concessional rate.

Forms under CST Act

Form C, E-I/E-II, F, G, H, I and J have been prescribed to avail concessional rate of CST. Form C and E-I/E-II and F are required to be collected and submitted on quarterly basis. In case of forms H, I and J, no time limit has been prescribed. F form is to be obtained on monthly basis.

Loss of C form

If C form is lost, indemnity bond in form G is to be given and then duplicate C form can be issued.