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Tag Archives: F Forms Under CST

F Form Under RVAT & CST Act, 1956

Section 6A of the Central Sales Tax Act, 1956 provides that in case the goods are transferred by a dealer from the state of Rajasthan to his another place of business outside the state of Rajasthan or to his principal or his agent outside the state of Rajasthan then he is not required to pay tax on transfer of such goods outside the territory of Rajasthan.

VAT 15 – Rule 21 of RVAT Act 2003


RVAT Act other than VAT 47 and VAT 49, as these declaration forms has already been discussed in detail in another separate article. VAT 15 :- The rules provides that if a dealer sale goods to another dealer in the state on the condition that the purchasing dealer will export those goods outside the territory of India then the selling dealer can claim exemption from payment of tax on sale of such goods.

VAT Dealer and Department-Maharashtra Vat Audit

As the last date of submission of Maharashtra VAT Audit Report is 15th of January 2015.

VAT Audit applies to whom?

If the Annual Turnover is more than Rs. 1 Crore then the Taxpayer has to conduct VAT Audit compulsorily. This limit was Rs. 60 lakhs for Financial Year 2012-13,But from Financial Year 2013-14 limit was increased . It was applicable in case of liquor Dealer also that the limit was fixed to Rs. 1 crore for conducting VAT Audit. In Vat audit it is checked that the Returns are filed according to books of accounts.

Inter-State Vs Intra State -Sale/Purchase

Registered dealers are eligible for certain concession or exemption of tax on inter-State transactions Under the Central Sales Tax Act, 1956 (in short CST), if dealer is able to comply with certain conditions. By Submission of statutory forms like Form C, F, H, I, E-I or E-II etc. However before dealing with the procedural issues involved in obtaining or submitting these Forms it is more important to understand few concepts like what is ‘intra-State transaction’ or ‘Inter-State transaction’ because once nature of transaction is established, it would be very easy to know that whether VAT is applicable of central Sales Tax (CST) and then procedural compliance can be done easily.

Calcutta High Court in Cipla Limited vs Deputy Commissioner, Commercial Tax reported as VSTI 2013 Vol. 17 B-509 has held that There is nothing in Rule 12(5) of CST (R&T) Rules which could be construed to vitiate a declaration form i.e “F” form on a ground that such declaration form covered transactions for a period of more than a month.

 The High Court in nut shell held that one F form can cover transactions of more than one month also, as Rule 12(5) of CST (R&T) Rules 1957, uses the word “may” and not “shall” while prescribing the periodicity of F forms.

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