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Declaration Forms for CST Transactions PDF Print E-mail
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Submitted by Vaibhav Bhadu   

 

Declaration Forms for CST Transactions

During the course of Inter-state sale/purchase a Registered Dealer needs to issue/receive certain declarations to avail concessional rate of tax or exemption from tax, these declaration forms are C, E1, E2, F, H, I and J.

These forms are printed and supplied by the Registered Dealer’s respective Tax assessing authorities (generally the CST assessments are done by VAT assessing authorities). These forms are to be prepared in triplicate. All the Types of Statutory Forms and their usage is explained as below:-

Form C

All the registered dealers will issue 'Form C' at the time of purchasing goods from another registered dealer. The issue of 'Form C' by the purchasing dealer will ensure that the goods being purchased are covered under his registration certificate and the CST can be charged at lower rates by selling dealer. The selling dealer, on the basis of this 'Form C', charges CST @ 2% or lower rate as applicable and submits the same to his assessing authorities as a proof or cause for lower collection of CST.

The submission of Form C is mandatory and one Form can cover all transaction in each Quarter

Form E1

Form E1 is used for making subsequent sales in the course of interstate sale/purchase by the first or original purchaser of goods. This Form should always be accompanied with 'Form C'. The Form E1 is used for first subsequent sales by transfer of document of title to goods.

Form E1 is issued by the selling dealer to the dealer who is making subsequent sales for claiming the exemption from payment of CST to the subsequent buyer. The first subsequent seller of goods receives 'Form E1' and submits it to the department to claim exemption from CST for any sale made to other interstate registered dealer.

Form E2

Form E2 is used for claiming the exemption from payment of CST. In case where the registered dealer purchases goods from one registered inter-state dealer and sells the same while in transit, to another registered inter-state dealer, the sales will be exempted from CST on submission of 'Form E2' to the department. The 'Form E2' is used to claim exemption from payment of CST to the seller who is a subsequent or last inter-state dealer of goods.

Form F

Form F is used for claiming exemptions on the interstate movement of goods as Stock/Branch Transfer, transfer to consignment agent or goods sent outside the state for job work also. The 'Form F' is issued by the Branch or Agent who is receiving goods from another state to the Transferor of goods. The transferor of goods can claim exemption from CST on submitting the Form to the department.

This 'Form F' is compulsory for claiming the transfer as Stock/Branch Transfer and no Tax/CST will be paid. In the absence of 'Form F', all such transfers will be treated as normal interstate sales and CST will be levied at the rate applicable. The Dealer has the option to submit one 'Form F' for all the interstate Stock/Branch Transfer for a month with supporting annexure if required.

One Form F for one month is required while Form C can cover transactions for the quarter.

Form H

Form H is used by the seller for claiming the exemption on making penultimate sales (immediately preceding sale to exports). Sales made during the course of export are exempt from CST. The penultimate sale is also deemed to be in course of export and is exempt from CST. The dealer exporting goods will have supporting documents like customs documents, bank certificate, airway bill/bill of lading, shipping bill etc. However, the penultimate seller will not have any direct evidence to prove that the sale made is exempt from tax. In such cases, the actual exporter has to issue a certificate to the penultimate seller in form H.

Form I

Form I is used for claiming the exemption from CST on the sales made to any Special Economic Zone (SEZ). The buying dealer issues 'Form I' to the selling dealer. The selling dealer needs to submit the same (Form I) to the department to claim all the export benefits available to original exporter in SEZ area.

Form J

Form J is used for claiming the exemption of CST in case of Interstate sales made to any United Nations, Diplomatic Missions etc. The Form is issued by purchasing dealer to the selling dealer. The selling dealer submits this Form to the department to claim the exemption.

BY Vaibhav Bhadu

 

 

 
OVERVIEW ORGANIZATIONAL HIERARCHY OF EXCISE DEPARTMRNT PDF Print E-mail
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Submitted by vipin   

OVERVIEW ORGANIZATIONAL HIERARCHY OF EXCISE DEPARTMRNT

The structure of excise department is largely similar to structure of income tax department. However, in view of the fact that the area of indirect taxes encompasses custom duties , excise duties and service tax , the department is structured in a manner that facilitates collection of all three indirect taxes.

1. CENTRAL BOARD OF EXCISE AND CUSTOM (CBEC) :

Central board of excise and customs is a statutory board constituted under the statute-the central board of revenue act , 1963 and is subordinate to the department of revenue under the ministry of finance, government of india. Recruitment to custom and excise department is through the Indian revenue services. The board consist of chairmen and other members.

The chairmen and the members are currently of the ranks of ex-officio(An ex officio member is a member of a body (a board, committee, council, etc.) who is part of it by virtue of holding another office.)  additional secretaries to the government of india.

2. CHIEF COMMISSIONER OF CENTRAL EXCISE

Immediately below the CBEC are the chief commissioner. chief commissioner are responsible for all matters under their jurisdiction and report to the CBEC as a whole.

3. COMMISSIONER OF CENTRAL EXCISE :

Executive commissioner heads the commissionerate. They are administrative in charge of the commissionerate.

The senior most of adjudication commissioner and appeals commissioner would be the executive commissioner.

4. ADDITIONAL COMMISSIONER OF CENTRAL EXCISE

Additional commissioner is equivalent to the commissioner for all purpose other than for the purpose of appellate procedures . consequently , appeals against order of additional commissioner lies with the commissioner (appeals) only whereas the appeal against the order of commissioner lies with the tribunal .

5. JOINT COMMISSIONER OF CENTRAL EXCISE

The said designation was created by notification no. 23/99-C.E dated 11-5-1999. the said notification substituted the earlier Deputy commissioner/ Deputy commissioner of central excise with joint commissioner of central excise.

6. DEPUTY/ASSISTANT COMMISSIONER OF CENTRAL EXCISE

The assistant commissioner is the highest-ranking field level authority who holds active jurisdiction over manufacturing units and is charged with the collection of duties. The assistant commissioner is also the quasi-judicial authority who normally passes order on all meters of revenue concerning units falling under the jurisdiction and for which show cause notices have been issued under various section of the act.

The only difference  between deputy and assistant commissioner is that assistant commissioner cannot issue show cause notice without the prior approval of deputy commissioner.

7. SUPERINTENDENT

Superintendent is an officer of the rank of gazetted officer .

8. INSPECTORS / SECTOR OFFICERS

 

Sector officer work under Superintendent and is not a gazetted officer. The sector officer are functional in charge day to day matters pertaining to assesses.

 
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