| FORMS
UNDER CST(R&T) RULES |
| SL.No |
SUBJECT |
FORM
No |
| 1 |
REGISTRATION
APPLICATION |
A |
| 2 |
REGISTRATION
CERTIFICATE |
B |
| 3 |
INTERSTATE
PURCHASE- CONCESSIONAL RATE |
C |
| 4 |
INTERSTATE
PURCHASE- GOVERNMENT |
D |
| 5 |
TRANSFER
OF DOCUMENTS OF TITLE |
E-I |
| 6 |
TRANSFER
OF DOCUMENTS OF TITLE |
E-II |
| 7 |
DECLARATION
FOR STOCK TRANSFER |
F |
| 8 |
FORM
OF INDEMNITY BOND |
G |
| 9 |
CERTIFICATE
OF EXPORT |
H |
| 10 |
CERTIFICATE
FOR SALES TO SEZ |
I |
THE
CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES,
1957
FORM
– A
(See
Rule 3)
APPLICATION
FOR REGISTRATION UNDER SECTION 7(1)/7(2) OF
THE CENTRAL SALES TAX ACT, 1956
To
I............ son of…………….on behalf of the dealer
carrying on the business known as………………within
the State of………….hereby apply for a certificate of
registration under
Section
7(1)/7(2) of the Central Sales Tax Act, 1956 and give
the following particulars for this purpose:
1. Name of the person deemed to
be the Manager in relation to the business of the
dealer in the said State.
2. Status or relationship of
the person, who makes this application (e.g. manager,
partner, proprietor, director, officer-in-charge of
the Government business).
3. Name of the principal place of
business in the said State and address thereof.
4. Name (s) of the other place(s)
in the said State in which business is carried on
and address of every such place.
5. Complete list of the warehouse
in the said State in which the goods relating to the
business are warehoused and address of every such
warehouse.
6. List of the places of business
in each of the other State together with the address
of every such place (if separate application for registration
has been made, or separate registration obtained under
the Central Sales Tax Act, 1956, in respect of any
such place of business, particulars thereof should
be given in detail).
7. The business is:
Wholly,
Mainly,
Partly,
Partly,
Partly.
8.
Particulars relating to registration, licence, permission,
etc. issued under any law for the time being in force,
of the dealer.
9.
We are members of………………….
10. We keep our
accounts in……………………… language and script.
11. Name(s) and
address(es) of the proprietor of the business/partners
of the business/all persons having any interest in
the business, together with their age, father's name,
etc.
| Sl.No |
Name
in full |
Father's/
Husband’s
Name |
Age |
Extent of
Interest
in the business |
Present
Address |
Permanent
Address |
Signature |
Signature
&address of witness attesting the signature
in col.8 |
| 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
|
12. Business in respect of which this application
is made, was first
started on.............
13.
The first sale in the course of inter-state trade
was effected on................
14. We observe
the ............ calendar and for purposes of accounts
our
year runs from the (English date)....... day of............
(Indian date) ........ day of......... to the (English
date/Indian date)...........day of.................
15. We
make up our accounts of sales to date at the end of
every
month/quarter/half year/year.
16. The
following goods or classes of goods are purchased
by the
dealer in the course of Inter State trade or commerce
for
(a)
re-sale...................
(b)
use in the manufacture or processing of goods for
sale..........
(c)
use in mining.........
(d)
use in the generation or distribution of electricity
or any
other form of power.
(e)
use in the packing of goods for sale/re-sale.
17. We
manufacture, process; or extract in mining the following
classes of goods or generate or distribute the following
form of
power, namely:.............
18. The
above statements are true to the best of my knowledge
and belief.
Name
of the applicant in full
Signature. .........................
Status in relation to the dealer
Date:
(1)
Here enter the authority specified in
the general or special order issued by the Central
Government under Section 7(1) of the Act
(2)
Here enter the name and style under which the
business is carried on.
(3)
Here enter the name of the State in which the application
for registration is made.
(4)
Enter here whether business in wholly agriculture,
horticulture, mining, manufacturing, wholesale distribution,
retail distribution, contracting or catering, etc.,
or any combination of two or more of them.
(5)
Here enter the name of the Chamber of Commerce,
Trade Association or commercial body, of which the
dealer is a member.
(6)
To be filled in if the applicant is not a company
[xxxx]
(7)
Signature of each of the persons concerned should
be obtained and attested.
(8)
Enter here English, Bengali, Fasli, Hijra, Marwari,
or other calendar followed.
(9)
ln filling up these entries dealers who do not
observe the English calendar, should give the dates
according to their own calendar and the corresponding
date of the English calendar.
(10)
Here name the goods or classes of goods against
each category.
THE
CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES,
1957
FORM-
B
[See
Rule 5(1)]
CERTIFICATION
OF REGISTRATION
No.............. (Central).
This is to certify that ……….whose principal place
of business within the State of………………is situated at…………..................
has been registered as a dealer under Section 7(1
)/7(2) of the Central Sales Tax Act, 1956.
The
business is:
Wholly
mainly
partly
partly
partly
The
class(es) of goods specified for the purposes of sub-section
(1) and (3) of Section 8 of the said Act is fare as
follows and the sales of these goods in the course
of Inter-State trade to the dealer shall be taxable
at the rate specified in that sub-section subject
to the provisions of sub-section (4) of the said Section;
.
(a)
for resale
(b)
for use in the manufacture or processing of goods
for sale,
(c)
for use in mining.
(d)
for use in the generation or distribution of electricity
or any other form of power.
(e)
for use in the packing of goods for sale/resale.
The
dealer manufactures, processes, or extracts in mining,
the following classes of goods or generates or distributes
the following form of power, namely...............…
The
dealer's year for the purpose of accounts, runs from……..day
of…….to the.............. day of.......
The
dealer has no additional place of business/has additional
place(s) of business as stated below:
(a)
in the State of registration.
(b)
in other States
.
The
dealer keeps warehouses at the following places within
the State of registration:
(1).............
..................
(2)
................................
(3)............
...................
This
certificate is valid from................. until cancelled.
Signed...................
(Notified
Authority)
Date...............
(Seal).
(1)
Here enter the name and style under which the
business is carried on.
(2)
Enter here whether business is wholly agriculture,
horticulture, mining, manufacturing, wholesale distribution,
retail distribution, contracting or catering, etc.
or any combination of two or more of them.
Strike out whichever is not applicable.
[THIS
FORM SHOULD BE IN TRIPLICATE AS * COUNTERFOIL * DUPLICATE
* ORGINAL]
THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER)
RULES, 1957
FORM
-C
FORM
OF DECLARATION
[See
Rule 12(1)]
Name
of issuing State .........................
Office
of issue ………………………
Date
of issue .....................................
Name
of the purchasing dealer to whom issued along with
his registration Certificate No....................................
Date
from which Registration is valid...............
Serial
No....
seal of issuing authority
To
………………..of (Seller)
Certified
that the goods Ordered for in our purchase order No.......
dated........... and supplied as per bill /cash memo
/ chalan No.....................dated.................
as stated below.
(a)
purchased from you as per bill/cash memo/chalan No
dated as stated below.
supplied
under your chalan No......... dated are for **resale
use in manufacture/processing of goods for sale use
in mining use
in generation / distribution of power packing of goods
for sale/ resale and are covered by my/our registration
certificate No.............. dated……..
issued under the Central Sales Tax Act, 1956.
(b)
It is further certified that (I/We am/are not
registered under section 7 of the said Act in the
State of………in which the goods covered by this Form
are/will be delivered.
Name
and address of the purchasing dealer in full.. ....
Dated.......
The
above statements are true to the best of my knowledge
and belief.
(Signature)................
Name
of the person signing the declaration.
(Status
of the person signing the declaration in relation
to the dealer)
Particulars
of Bill/Cash memo/Chalan Date............No…….
Amount................
**Name
and address of the seller with name of the State.
*Strike
out whichever is not applicable.
[COUNTERFOIL
RETAINED BY THE PURCHASING DEALER * DUPLICATE RETAINED
BY THE SELLING DEALER * ORGINAL TO BE FURNISHED BEFORE
THE PRESCRIBED AUTHORITY]
[THIS
FORM SHOULD BE IN TRIPLICATE AS * COUNTERFOIL * DUPLICATE
* ORGINAL]
THE CENTRAL SALES TAX (REGISTRATION
AND TURNOVER) RULES, 1957
FORM-D
Form
of Certificate for making Government purchases
[See
Rule 12(1)]
(To
be used when making purchases by Government not being
a registered dealer)
Central
Government /Name of the State Government...........
Name of issuing
Ministry/Department..............
Name and
address of office of issue…………………
To
***(Seller)
Certified
that the goods ordered for in our purchase order
No…… dated…. and counterfoil, duplicate
and original, the…….dated…….as stated below purchased
from you as per bill/cash memo stated below *supplied
under your Chalan No......... dt ………are purchased
by or on behalf of the Government of…………….
Date..............
Signature
Designation
of the Authorized officer of the Government
Seal
of the duly authorized Officer of the Government.
*Particulars
of Bill/Cash memo Date…… .No……
Amount.........
***Name
and address of the seller with name of the State.
**Strike
out whichever is not applicable.
[COUNTERFOIL
TO BE RETAINED BY THE AUTHORISED OFFICER * DUPLICATE
RETAINED BY THE SELLING OFFICER * ORGINAL TO BE FURNISHED
BEFORE THE PRESCRIBED AUTHORITY]
[THIS
FORM SHOULD BE IN TRIPLICATE AS * COUNTERFOIL * DUPLICATE
* ORGINAL]
THE
CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES,
1957
NAME
OF STATE
Serial
No.... FORM- E-I
Certificate
under Sub-section (2) of Section 6
[See
rule 12 (4)]
[To
be issued (in duplicate) (i) by the selling dealer
who first moved the goods in the case of a sale falling
under Section 3(a), or (ii) by the dealer who makes
the first Inter-State sale during the movement of
the goods from one State to another in the case of
a sale falling under section 3 (b)].
A.
Name of the selling dealer.........…………………….
B.
(i) Name of the purchasing dealer.................
(ii) Address (with State)…………………………………..
C. (i)
Name of the place and State in which movement commenced……
(ii) Name of place and State to which the goods have
been
consigned by the signatory .....................
D.
(i) Invoice No. and date.
(ii) Description, quantity and
value of goods.
(iii) Number and date of the declaration form 'C'
received from
purchasing dealer with name of State of issue........
(iv) Number and date of the Railway Receipt/ Trip
sheet of Lorry/or any other document of other means
of transport.…………
I/We
the selling dealer mentioned above do certify that
I/We am/are registered under the Act and am/ are holding
registration certificate No…………..dated………in the State
of.....…………
I/We
further certify that (i) I/We wm pay/have paid tax
under the Act, or (ii) no tax was payable under the
Act in view of the general exemption referred to in
sub-section (2A) (or in pursuance to any exemption
or concession granted under Sub-section (5) of Section
8, on the sale of the goods covered by documents whose
particulars are given above, to the appropriate sales
tax authority of the State of...........
The
above statements are true to the best of my knowledge
and belief.
(Signature)
Name
of the person signing the certificate (Place)
(Status
of the person signing the certificate in relation
to the dealer)
Dated...........
Address
(with
name of the State)
[COUNTERFOIL
TO BE RETAINED BY THE DEALER RECEIVING THE CERTIFICATE
* DUPLICATE TO BE RETAINED BY THE DEALER ISSUING THE
CERTIFICATE * ORGINAL TO BE FURNISHED BEFORE THE PRESCRIBED
AUTHORITY]
[Explanation.
- In this form, item D (iii) shall not be applicable
in cases covered by the second proviso to Sub-section
(2) of Section 6].
[THIS
FORM SHOULD BE IN TRIPLICATE AS * COUNTERFOIL * DUPLICATE
* ORGINAL]
THE CENTRAL SALES TAX (REGISTRATION
AND TURNOVER) RULES, 1957
NAME
OF STATE
Serial
No.... FORM-E-II
Certificate
under Sub-section (2) of Section 6
[See
rule 12 (4)]
[To
be issued (in duplicate) by the first or subsequent
transferor in the series of sales referred to in section
6 (2) (a) of second or subsequent transferor in the
series of sales referred to in Section 6(2)(b)].
A.
Name of the dealer effecting a sale by transfer of
the documents of title to the goods.
B.
(i) Name of the purchasing dealer...........
(ii) Address (with name of State)
C.
(i)Name of place and State to which movement commenced.
(ii)Name of place and State to which the goods have
been
consigned.
D.
(i) Invoice No. and date.
(ii) Description, quantity and value of goods.
(iii) Number
and date of the declaration form 'c' received from
purchasing dealer with name of State of issue.
(iv) Number and date of the Railway Receipt /Trip
sheet of Lorry/or any other document of other means
of transport.
I/We
the selling dealers to certify that
(a)
I am/We are registered under the Act and am/are holding
registration Certificate No.……….. dated……..... in
the State of ……..
(b)
I/We, having purchased the documents of title to the
goods during their movement from one State to another
referred to in item C above., against a certificate
No……... in Form E-I/E-II, have effected a subsequent
sale during such movement by transferring the same
in favour of the purchasing dealer whose address is
given in the certificate.
(c)
The dealer from whom I/We purchased the documents
of title to the goods during the movement referred
to in (b) above, have certified, (i) that the he has
paid/will pay the tax or (ii) that the tax has
been/will be paid by any of the preceding transferors
of documents of title to the goods or (iii) that no
tax was payable under the Act in view of the general
exemption referred to in Sub-section (2-A) or in
pursuance to any exemption or concession granted under
Sub-section (5)} of Section 3.
The
above statements are true to the best of my knowledge
and belief.
(Signature)
Name
of the person signing the certificate
(Place)……..
(Status
of the person signing the certificate in relation
to the dealer)
Dated..............
Address
(with name of the State) ............................
[COUNTERFOIL
TO BE RETAINED BY THE DEALER ISSUING THE CERTIFICATE
* DUPLICATE TO BE RETAINED BY THE DEALER RECEIVING
THE CERTIFICATE * ORGINAL TO BE FURNISHED BEFORE THE
PRESCRIBED AUTHORITY]
[Explanation-
(1) in this form, or "transfer"
means any person who effects a sale in the mode referred
to in clause (b) of Section 3].
[Explanation-
(2) in this form, item D (iii) shall not be applicable
in cases covered by the second proviso to Sub-section
(2) of Section 6].
[THIS
FORM SHOULD BE IN TRIPLICATE AS * COUNTERFOIL * DUPLICATE
* ORGINAL]
THE CENTRAL SALES TAX (REGISTRATION
AND TURNOVER) RULES, 1957
FORM-F
(Form
of declaration to be issued by the transferee)
[See
rule 12 (5)]
Serial
No.................
Name
of the issuing State..............
Office
of issue
Date
of issue
Name
and address of the person to whom issued along with
his Registration Certificate No......................
Date
from which registration is valid.
Seal
of issuing authority.
To
...............(Transferor)
Certified
that the goods transferred to me/ us per details below
have been received and duly accounted for
Description
of the goods sent
Quantity
or weight of the goods sent
Value
of the goods.
Number
and date of invoice or Chalan or any other document
under which goods were sent.
Name
of Railway, Steamer or Ferry Station or Air Port or
Post Office or Road Transport Company's Office from
where the goods where despatched..........
Number
and date of Railway Receipt or Postal Receipt or Goods
Receipt with trip sheet of Lorry or any other document
indicating, the means of transport.
Date
on which delivery was taken by the transferee.
The
above statements are true to the best of my knowledge
and belief.
(Signature)
(Name of the person signing the declaration).
*(Status
of the person signing the declaration in relation
to the transferee)
*(Status
of the person signing the declaration in relation
to the transferor)
Date.........
*(Strike out whichever is not applicable.
[COUNTERFOIL
TO BE RETAINED BY THE TRANSFEREE * DUPLICATE TO BE
RETAINED BY THE TRANSFEROR * ORGINAL TO BE FURNISHED
BEFORE THE ASSESSING AUTHORITY]
THE
CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES,
1957
FORM-
G
[See
Rule 12(2) and 12 (9)]
FORM
OF INDEMNITY BOND
KNOW ALL MEN BY THESE PRESENTS THAT *I …………….S/o registered
dealer under the Central Sales Tax Act, 1956 under
registration No............. ……………..dated in the State
of.................
I/We/M/s…………./*a firm/*a company registered under
the laws of India and having its registered office
at ……………registered dealers under the Central Sales
Tax Act, 1956 under
registration
No……………in the State of...........(hereinafter called
the obligor)*is/*are held and firmly bound unto the
President of India/Governor of………(herein after called
the Government) in the sum of
(Rupees (in words) well and truly to be paid to the
Government on demand and without demur for which payment
to be well and truly made* I bind myself and my heirs,
executors, administrators, legal representatives and
assigns/*we binf ourselves our successors and assigns
and the persons for the time being having control
over our assets and affairs,
Signed this........................... day of..................
one thousand nine hundred and...:........
WHEREAS
sub-rule (2) of Rule 12 of the Central Sales tax (Registration
and Turnover) Rules, 1957 requires that in the event
a blank or a duly completed form of declaration is
lost while it is in the custody of the purchasing
dealer or in transit to the selling dealer, the purchasing
dealer and as the case may be also a selling dealer
each to furnish an indemnity bond to in the case of
purchasing dealer, the notified authority from whom
the said form was
obtained in the case of a selling dealer, the notified
authority of his State.
AND
WHEREAS the obligor herein is such *purchasing dealer
*selling dealer.
AND
WHEREAS the obligor has lost his declaration-in *Form
C/*Form F, the certificate in *Form EI/*Form Ell bearing
No………which was blank/*duly completed, and was issued
to him by (Name and designation of the authority)
*which was issued to him by
(name and designation of the authority) and sent to(selling
dealer/*received by him from name of the purchasing
dealer) and sent to
(notified authority of the selling dealer's State)
in respect of the goods mentioned below (hereinafter
referred to as the 'Form')
----------------------------------------------------------------------------------------------------------------------
SI No. No. of Bill
Date
Description
Quantity Amount
Invoice / Chalan
of goods
----------------------------------------------------------------------------------------------------------------------
Now
the condition of the above written bond or legation
is such that the obligor shall in the event of a loss
suffered by the Government (in respect of which the
decision of the Government or the authority appointed
for the purpose shall be final and binding on the
obligor) as a result of the misuse of the Form, pay
to the Government on demand and without demur the
said sum of Rs………….(Rupees (in words) and shall otherwise
indemnify and keep the Government harmless and indemnified
against and from all liabilities incurred by the Government
as a result of the misuse of such Form then the above
written bond or obligation shall be void and of no
effect but otherwise shall remain in full force, effect
and virtue. The obligor further undertakes to mortgage/charge
the properties specified in the schedule here-under
written by execution of proper deed of mortgage/charge
for the payment of the said sum [Whenever called upon
to do so by the assessing authority].
SCHEDULE
(Give details of properties mortgaged/charged)
AND
THESE PRESENTS ALSO WITNESSETH THAT the liability
of the obligor hereunder shall not be impaired or
discharged by reason of any forbearance, act or omission
of the Government or for any time being granted or
indulgence shown by the Government [or by reason of
any charge in the Constitution of the obligor in cases
where the obligor is not an individual].
The
Government agrees to bear the stamp duty, if any,
chargeable on these presents.
IN
WITNESS WHEREOF the obligor has set his hand /*has
caused these presents executed by its authorised representatives
on the day, month and year above written.
Signed
by the above named obligor in the presence of
(1
)
(2)
…
Obligor's signature.
Accepted for and on behalf of the President of India/Governor.........
by name and designation of the Officer duly authorised
in pursuance of Art.299(1) of the Constitution, to
accept the bond for and on behalf of the President
of India/Governor of................
In
the presence of
1.
2.
Name
and designation of the Officer
*Strike
out which is not applicable.
[THIS
FORM SHOULD BE IN TRIPLICATE AS * COUNTERFOIL * DUPLICATE
* ORGINAL]
THE CENTRAL SALES TAX (REGISTRATION
AND TURNOVER) RULES, 1957
FORM-H
CERTIFICATE
OF EXPORT
[See
rule 12 (10)]
Serial
No.................
Name
of the issuing State.
Seal of the issuing authority
Office
of issue
Date
of issue
Name
and complete address of the exporter Registration
number of the exporter under the Central Sales Tax
Act, 1956, if any.
To,……………………….(Name
and compete address of the seller)
Sales
Tax registration number of the seller.
(a) under the relevant State sales tax law……
(b) under the Central Sales Tax Act, 1956........
Certificate
I-Certified that the goods [the particulars whereof
have been specified in items (1) and (2) of the schedule
below] supplied in pursuance of our purchase order
No……….dated….
purchased from you as per bill/cash memo/Chalan No…dated
for Rs………………have been sold by me/us, in the course
of export out of the territory of India, as per details
given in items (3) to (6) of the said schedule, and
that the said goods were purchased from you by me/us
after, and for the purpose of complying with, the
agreement or order No............ dated……..
for at in relation to such export.
Certificate-II
It is further certified that non-liability
to tax under the Central Sales Tax Act, 1956, in respect
of goods referred to in Certificate I has riot been
claimed from any other person and that no other certificate
for such non-liability has been issued to any other
person in India in respect of those goods.
Certificate
III-It is further certified that in case
the goods covered by this certificate are reimported
into India by me/us after their export, I/We undertake
to inform the sales tax authority of the person to
whom this certificate has been supplied, about the
fact of such reimport within a period of one month
from the date of reimport of the said goods into India
THE
SCHEDULE
A-particulars
of goods
(1)
Description of goods
(2)
Quantity of goods
B-Details
regarding export
(3)
Name of airport, seaport or land customs station through
which the goods have been exported
(4)
Name of the airlines /ship/railway/goods vehicle or
other means of transport through which the export
has taken place.
(5)
Number and date of air consignment note! bill
of lading railway receipt or goods vehicle record
or postal receipt or any other document in proof of
export of goods across the customs frontier of India
(certified copy of such air consignment note! bill
of lading! railway receipt / goods vehicle record
/postal receipt /other document to be enclosed).
(6)
Description, quantity/weight and value of the goods
exported under the document referred to in item (5)
above
Verification
The
above statements are true to the best of my knowledge
and belief and nothing has been concealed therefrom
Signature
with date.......
Name
of the person signing the certificate............
Status
of the person signing the certificate in relation
to the exporter.....................
[COUNTERFOIL
TO BE RETAINED BY THE EXPORTER * DUPLICATE TO BE RETAINED
BY THE DEALER SELLING GOODS TO THE EXPORTER * ORGINAL
TO BE FURNISHED BEFORE THE PRESCRIBED AUTHORITY]
[THIS
FORM SHOULD BE IN TRIPLICATE AS * COUNTERFOIL * DUPLICATE
*ORGINAL]
THE
CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES,
1957
