How to get CST registration?
CST Transaction Forms
Manufacturers/Traders /Exporters/Dealers, during the course of transaction, have to issue certain proclamations in the prescribed form to the sellers/buyers. The forms are printed and supplied by sales tax authorities and these forms are to be prepared in triplicate.
Some important forms are mentioned below:
Form D: Any sale to Government is taxable @ 4 per cent or applicable sales tax rate for the particular sale within that State whichever is lower. To avail this concession on CST, Form D is issued by the Govt. Department which purchase the goods.
Form I: This form is issued by a dealer/buyer located in a Special Economic Zone. This form gives concession on the central sales tax because no tax is levied when sales s made to a dealer located in SEZ.
Procedure to get CST registration
The registration for central sales tax is done in the same manner that of VAT. To register for CST Manufacturers/Traders /Exporters/Dealers has to first acquire his TIN registration number. TIN is an acronym for Tax-Payer Identification Number, which is unique number allotted by Commercial tax department of the respective States. It is an 11-digit number to be mentioned in all VAT transactions and correspondence. TIN number is used to identify dealers registered under VAT. It is a single number which is allotted to the dealers for the registration of all three taxes i.e. VAT, CST and Service tax. First two digits of TIN indicate the issued state code. However, the creation of other nine digits of the TIN number may differ from state to state. It is applied for both sales done within a state or between two or more states. TIN is also being used to identify dealers in the same way like PAN, to identification of assesses under income tax act. Manufacturers/Traders /Exporters/Dealers can apply for the
Mandatory documents required to apply for a TIN registration are: ID Proof / Address proof / PAN card of proprietor with 4 to 6 number of photographs, Address proof of Business premises, 1st Sale / Purchase Invoice, copy of LR/GR & payment/collection proof with bank statement, Surety/Security/Reference. However, the requirements of certain documents may differ from State to State. This is due to the reason that even though the central sales tax has been framed by the central government but, the state governments are allowed to frame such rules, subject to such notification and alteration as it deem fit.
How to get CST registration?
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