Take This Quiz & Predict Your Score in the coming CA CS or CMA Exam!
  • How important it is for you to pass the exam in this attempt?
  • What percentage of course you have finished well so far roughly?
  • How many hours you study in a day?
  • How many times you have revised the topics you have finished
  • Have you taken online or pen drive or live class from a renowned faculty?
  • What percentage of the classes you have watched?
  • Have you attempted mock tests or practice tests yet?
  • Are you planning to attempt mock tests conducted by external bodies- ICAI, ICSI, ICMAI or other institute?
  • How many tests you have taken?
  • Did you manage to finish the test papers on time?
  • Are you strictly following study material provided by the exam conducting authority such as ICAI/ICSI/ICMAI/Other Body?
  • How is your health in general?
  • How is your food habit?
  • Any interest in yoga or exercise or play sports regularly?
  • Planning to sleep well nights before the exams?
  • Planning to have light food and water before exams?

What is CST Registration

What is CST Registration

Central State Tax (CST) is an indirect tax which is paid ultimately by the consumer of the product. CST is levied by the Central Government on taxable turnover of inter-state sale of goods made by registered dealer in ordinary course of business.

What is interstate sale under CST?

A sale of goods shall be named as Interstate sale if the sale occasions the movement of goods from one State to another. For instance, a dealer in Delhi sells good to a Dealer in Mumbai and the goods good from one state to another.

A transfer of title of goods from one State to another can also be called an interstate sale, if sale is effected by transfer of documents of title of goods from one State to another. For instance, a product is sold by a dealer in Mumbai to a dealer in Delhi and while on transit, the dealer in Delhi sells the product to a dealer in Chennai. Then, there is said to be two interstate sale in this case.

What is stock transfer under CST?

In a product is owned by a company and the stock of the company is moved from one branch in a state to another branch in another state, then there is no sale; only movement of goods from one state to another. In such cases, CST is not applicable since there is no sale. However, while doing stock transfers from one state to another state, State VAT laws require reversal of input tax credit on purchases if such goods are transferred. Form F is required to establish stock transfer.

Getting CST Registration

Ever dealer liable to pay CST must register with the sales tax authorities and obtain a VAT/CST/TIN registration. Even if a dealer is not effecting interstate sales, voluntary CST registration can be obtained if the dealer is liable to pay VAT and the dealer does not have to pay tax under CST. Voluntary CST registration is useful for those dealer purchasing goods from out of state to sell it within the state.

Benefits of having CST registration

Having a CST registration provides the following benefits for the dealer:

  • Branch transfer or stock transfer is exempt from tax by submitting Form F.
  • Dealer can claim benefit under section 5(3) of the CST Act by issuing Form H.
  • Concessional rate of tax on interstate purchases by using Form C.
  • Avoid penalty or prosecution for non-registration.
  • No tax on purchases by a unit in special economic zone.

What is CST Registration


At CAKART you will get everything that you need  to be successful in your CA CS CMA exam – India’s best faculty video  classes (online or in pen drive) most popular books of best authors  (ebooks hard copies) best scanners and all exam related information  and notifications.Visit and chat with our counsellors  any time. We are happy to help you make successful in your  exams.

Click here to download FREE CA CS CMA books.

Leave a comment

Your email address will not be published. Required fields are marked *