Manual of “Central Repository” 1

Manual of “Central Repository”
1
1. Contents
S.N
1
2.
Points
Objectives / functions of the Central Repository.
Page
From To
4
5
History of forms issuance under the CST Act in the pre-VAT period
Change after introduction of VAT and reorganization of the Sales Tax
3
4
Department.
Organisation Structure and Reporting authority.
Relevant Statutory provisions regarding issuance of forms
6
7
6
9
5
Relevant amendments, Trade and Internal Circulars.
Process and Procedure of issuance of forms ( in brief )
10
21
Comment on record filing system
22
26
27
28
29
30
25
26
27
28
29
30
12
13
Preservation of applications, registers and stock of forms
Responsibility and date of Updating of this manual.
Interaction with other branches of the department
31
32
31
32
1
2
3
4
Various formats.
format of application form prescribed for registration for online facility
Format of the “online application facility registration” inward register
Format of the register for dealers registered for online facility
Format of the daily courier statement printed by inspector
30
35
35
35
34
35
35
35
Procedure for registration for online facility.
Procedure for submitting online application for forms.
Issues while submitting online application.
Facilities available to dealer availing online facility.
Procedure to be adopted by the staff of the Sales Tax Department after
receipt of online applications.
Facilities available to the authorities and staff of the Central Repository
for online applications.
Procedure for submitting manual application for forms by a dealer.
Procedure to be adopted by the staff of the Sales Tax Department after
receipt of manual applications.
Procedure for rectification of forms already issued to the dealer.
Procedure for the issue of duplicate copy of the forms issued and lost
by a dealer.
Procedure for the cancellation of the forms issued and returned.
6
7
8
9
10
11
Procedure for the cancellation of the forms not issued.
Roles and responsibilities of various authorities.
Targets and key performance indicators.
Reporting formats of the branch
Control registers of the branch
Inspection procedure and frequency.
2
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Format of the manual application form submitted by dealer
Format of details of the Invoice of the highest value in the period
Format of “Statement of Requirement” in MS Excel format
““Statement of Requirement”” Form Filling Instructions
Format of “Manual application” inward register
Format of the defect memo
Format of receipt of stock of forms register
of issue of forms through courier to a dealer
of monthly reconciliation of forms
of Annexure to the application for issue of duplicate forms
of details of the forms already issued and lost
of indemnity bond
of the letter to be given to a dealer in case of lost form in
36
38
39
40
42
42
43
43
43
44
44
45
45
48
38
38
39
41
42
43
43
43
43
44
44
45
47
48
19
20
21
22
23
Maharashtra
Format of Register of issue of Duplicate copy of the forms earlier issued
format of notification of cancellation of lost forms
Format of register of cancellation of forms issued to dealer
Format of register of forms not issued cancelled suo-motu by officer
Format of Application for rectification of the statutory form under the
49
49
50
50
50
49
49
50
50
51
24
25
26
27
CST Act
Format of
Format of
Format of
Format of
52
52
52
53
52
52
52
53
Format of issue of forms manually to a dealer
Format
Format
Format
Format
Format
Format
Register of rectification of forms issued
computer monitor, printer and CPU allotted.
Certificate for rectification of details on the forms issued
monthly report to be submitted to JC/AddlCST/CST office
Chapter 2
2.1Objectives / functions of Central Repository:
a) Issuance of statutory forms (C/F/H/EI and EII) under the CST Act,
b) Issuance of duplicate copy of forms issued earlier and lost,
c) Rectification of forms issued, and
d) Cancellation of forms.
3
2.2 History of forms issuance under the CST Act in the pre-VAT
period:
Before the introduction of VAT in Maharashtra, the statutory
forms C/F/H/EI and EII, under the CST Act were issued by every
assessing officer of the Sales Tax Department. The dealer applying for
issuance of forms could get the adhoc quantity of forms in advance of
the actual inter-State sale-purchase transactions on the basis of
periodic forms requirement. After the receipt of the forms from the
Sales Tax Department, the dealer used to manually fill-in required
details on the forms so received before sending the said forms to his
inter-State counterpart dealer.
2.3 Change after introduction of VAT and reorganization of the
Sales Tax Department:
After the introduction of VAT, the Sales Tax Department has
switched to the functional type of the organizational structure. Under
the changed scenario, the process of issuance of statutory forms under
the CST Act also, has been modified.
2.4 Salient features of the modified process are as under.
1) Scope of the Registration Branch in the Sales Tax Department
has been widened to include the function, called as “Central
Repository” for issuance of statutory forms under the CST Act.
2) In case of Mumbai city, a special unit has been carved out of the
registration branch to deal with the specific activities relating to
the issuance of forms under the CST Act.
3) At places other than Mumbai city, in most of the locations,
Registration
officer
in-charge
of
the
location
handles
the
additional job of issuance of the forms under the CST Act.
4) The dealer can now apply for forms only after he has entered into
an interstate trade transaction. Thus, forms in advance of the
actual transaction cannot be obtained.
5) The dealer can apply through online (web-based) or physical
(manual) mode. If he decides to apply through manual mode,
“Statement of Requirement” has to be submitted in soft copy in
MS Excel format along with the hard copy.
4
6) Critical details in the forms such as period covered by the form,
total number of invoices and value of the transactions covered by
the
form
are
filled
in
by
the
Sales
Tax
Department
before
issuance of the requisite forms.
7) Central Repository staff is supposed to perform basic functions
such as issuance of fresh forms, issuing duplicate copies of the
lost forms, rectification of forms and cancellation of forms.
8) In case of the locations where a “ Large Taxpayer Unit” (LTU) is
functioning, the functions relating to issuance of fresh forms,
issuance of duplicate copies of the lost forms, rectification of
forms and cancellation of forms, in respect of the dealers covered
under the jurisdiction of a LTU branch, shall be carried out by
respective LTU branch only.
5
Chapter 3
3. Organisation structure and Reporting authority for
Central
Repository:
- a) At Mumbai : The Central Repository section is located at Mazgaon
building of the Sales Tax Department.
The statutory forms C/F/H/EI
and EII under the CST Act relating to dealers having the principal
place of business in Mumbai city and Mumbai suburban districts of
kurla,
Andheri
and
Borivali
are
issued
from
this
location.
This
provision is based on the registration authority of the dealer. Central
Repository, in Mumbai, has been allotted staff dealing with the specific
and only function of issuance of statutory forms C/F/H/EI and EII
under CST Act.
For handling of online applications and manual
applications, every Sales Tax Officer is supported by a team of two
inspectors and two clerks.
Reporting hierarchy of this section is as under.
1) Additional Commissioner of Sales Tax (VAT-2).
2) Joint Commissioner of Sales Tax (Registration).
3) Deputy Commissioner of Sales Tax (Registration -4).
4) Sales Tax Officer.
5) Sales Tax Inspector.
6) Clerk.
- b) At Moffusil : At places other than Mumbai, in most of the
locations,
Central
Repository
section
has
merged
in
the
main
Registration section since the Registration officer is also functioning
as a Central Repository officer. Hence there is no separate Central
Repository section /officer at these locations. However, depending
upon the volume of work separate sales tax inspector and clerk may be
allotted for the work of Central Repository. Consequently, reporting
hierarchy for registration section and Central Repository section at
most of these locations is same. Even at places where the registering
authority and Central Repository forms issuing officer is not one, the
reporting authority for Central Repository section and registration
section will remain same.
6
Chapter 4
4.1 Relevant Statutory provisions regarding issuance of forms:
1) Rule 12(1) of the Central Sales Tax (registration and Turnover )
Rules, 1957 – A single declaration ( in form C)
may cover all
transactions of sale, which take place in a quarter of a financial year
between the same two dealers: provided also that where, in case of any
transaction of sale, the delivery of goods is spread over to different
quarters in a financial year or of different financial years, it shall be
necessary to furnish a separate declaration or certificate in respect
of goods delivered in each quarter of a financial year. (Note: Legally,
a dealer may apply for a form for a single invoice; however, it is not
administratively
possible
for
the
Sales
Tax
Department
to
issue
invoice-wise forms. Similarly, it is not physically possible for a dealer
to apply for invoice-wise forms. Accordingly, the officers should allow
forms only for a period and not for an invoice).
2) Rule 12(9)(b) of
Central Sales Tax (registration and Turnover )
Rules, 1957- The provisions of the second and third proviso to subrule (1) of rule 12(1)
shall, with necessary modifications, apply to
certificates in Form "E-I" or Form "E-II".
3) Rule 12(10)(b) of
Central Sales Tax (registration and Turnover )
Rules, 1957- The provisions relating to Form C in the rule 12 shall
mutatis mutandis apply to form H.
4)
Rule 12(5) of the Central Sales Tax (registration and Turnover)
Rules, 1957 - The declaration in Form F may cover transfer of goods,
by a dealer, to any other place of his business or to his agent or
principal as the case may be, effected during a period of one calendar
month.
5) Rule 4 of the CST (Bombay) Rules :
- Sub rule (1) (a) - the Commissioner shall constitute a 'Central
Repository' for issuance of declarations and certificates prescribed
7
under the Central Sales Tax Act, 1956 in each office where the
authority for granting the certificate of registration is situated.
- Sub rule (1) (b)- The authority in charge of the 'Central Repository'
shall carry out such functions as may be directed by the Commissioner
from time to time.
- Sub rule (2) The forms of declarations or as the case may be,
certificates prescribed under,- (i) sub-section (2) of section 6; (ii) subsection (1) of section 6A; (iii) sub-section (4) of section 8; (iv) sub-rule
(10) (a) of rule 12 of the Central Sales Tax (Registration and Turnover)
Rules, 1957,Shall be obtained from the said authority
- Sub rule (3) (a) - Where the dealer has only one place of business
within the State, he or the person authorised by him shall obtain the
forms from Central Repository situated in the office of the registering
authority which has jurisdiction over such place of business.
- Sub rule (3) (b)- If the dealer is filing separate returns in respect of
any “place” or “constituents” ( Note: having same CST TIN and Name
of business ) of business, other than the principal place of business,
he shall obtain such forms separately from the Central Repository
situated in the office of the registering authority having jurisdiction
over each such place or constituents of business.
- Sub rule(6) - A fee of rupee 3 in court fee stamp shall be charged for
each such declaration in Form 'C', Form 'F' and certificate in Form 'H'
and a fee of rupee 1 shall be charged for each such certificate in Form
E-I or, as the case may be E-II.
- Sub rule(15)- If, for reasons to be recorded in writing the authority
in charge of the Central Repository is not satisfied that (i) any
applicant for declaration forms prescribed under sub-section (4) of
section 8 has made bonafide use of such forms previously issued to
him or that he bonafidely requires such forms applied for, he may
reject the application of the applicant for such forms; (ii) any applicant
bonafidely requires such forms in such numbers as he has applied for,
he may issue such forms to the applicant in such lesser number as in
8
the opinion of that authority would meet the reasonable requirements
of the applicant.
- Sub rule (18)- Before issuing the declarations or certificates in Form
C, EI, EII, F or H, the authority in charge of the Central Repository,
shall obtain from the dealer the details regarding the period to which
the transaction relates, name and registration certificate number of
the dealer who is to issue the form, name and registration certificate
number of the dealer who is to receive the form, the total number of
invoices in respect of which the form is to be issued, the value
represented by such invoices and such other information as may be
required by the Commissioner from time to time and shall fill in the
necessary details in the form. After obtaining the forms so filled in, the
dealer to whom the form is issued shall fill in the other details in the
form, where applicable, and shall affix his usual signature in the space
provided in the form for this purpose. The forms will be issued only
in respect of transactions for which an invoice has been received,
or, as the case may be, has been issued.
4.2 Relevant amendments, Trade and Internal Circulars:
a) Amendment to CST (Bombay) Rules, 1957 vide notification of the
finance
department
No.
CST.1306/CR-10/TAXATION-1
dated
24 t h
February 2006 (regarding changed procedure of issuance of forms).
b) Trade circular No.4T of 2006 dated 9 t h January 2006 (regarding
changed procedure of issuance of forms).
c) Trade Circular No. 10T of 2006 dated 29 t h march 2006.
d) Trade Circular No. 17T of 2006 dated 28 t h June 2006(regarding
procedure for submitting online application).
e) Trade Circular No.44T of 2007 dated 14 t h June 2007 (regarding
procedure for submitting “Statement of Requirement” in Excel format).
e) Internal Circular No. 1A of 2006 dated 9 t h January 2006 (regarding
changed procedure of issuance of forms).
f)
Internal Circular No. 36A of 2006 dated 29 t h November 2006.(
regarding scanning of “Statement of Requirement” by M/S.ECIL).
g) Internal Circular No. 23A of 2007 dated 14 t h June 2007(regarding
procedure for submitting “Statement of Requirement” in Excel format).
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Chapter 5
5.1 Process & Procedure of issuance of forms (in brief):
Presently, a dealer has two options for submitting application for
seeking statutory forms under the CST Act.
a) Online submission of application through internet, or
b) Manual submission of application at the respective location
of Central Repository according to the jurisdiction over the
principal place of business of the dealer.
If the application is submitted online then, the forms will be sent to
the place of business of the dealer by the Sales Tax Officer through a
courier and if the application is manually submitted then, the dealer
or
authorised
representative
will
have
to
approach
the
officer
physically and collect the forms.
5.2) Procedure for registration for online facility :
In case of an online application, the dealer is required to
first get himself registered for an online facility with the respective
forms issuing officer of the Central Repository. For the purpose of onetime
registration ,
dealer
is
required
to
fill
and
submit
manual
application in the prescribed format (see format No.1 ). The dealer can
himself prepare the application or he can download the format from
the website address www.vat.maharashtra.gov.in
of the Sales Tax
Department. There is only one pre-condition for registration for online
facility that the applying dealer must have on at least one previous
occasion taken the forms through manual application. In case of
Mumbai city, since there is more than one issuing officer, the dealer or
his
authorized
representative
is
required
to
approach
application
inward clerk for marking the application for registration to an officer.
The inward clerk shall mark the applications received to all the
officers one by one so that all the officers will get equal proportion of
the applications. For this purpose the clerk shall maintain a separate
register (see format No.2 ).
The officer shall assign the registration application for
verification to an inspector on the basis of workload. The inspector
10
shall verify the contents such as name of the dealer and his CST TIN
and conditions, such as original payment chalan, chalan for last due
return filed and the original copy of any of the statutory form last
issued manually, for grant of registration for online facility. If the
application is found in order the inspector shall put his remarks on
the said application and forward the same to his officer. If for any
reason the requisite documents are not self attested by the dealer
then,
the
officer
shall
himself
attest
the
photocopy
of
the
said
documents after verifying the original copies. The officer shall himself
enter the all the details of registration and payment chalan on webbased
application
screen
www.vat.maharashtra.gov.in
on
the
website
address
of the Sales Tax Department and then
register the dealer for online facility.
For this purpose, a special
hyperlink named as “Administration” is provided under the section “We
at sales tax” on the website. After the registration, the officer should
put his stamp and signature on the original copy of the payment
chalan to indicate that the credit for this chalan shall be utilized only
for the purpose of seeking statutory forms under the CST Act and not
for the purpose of adjusting any dues of the dealer. Secondly, the
officer shall maintain the register (see format No.3 ) of the dealers
registered for online facility and payment of deposit made for that
purpose.
5.3) Procedure for submitting online application for forms:
After registration by the officer, the dealer will receive user
ID and password generated by the computer system, on his email
addresses given in the registration application. The dealer can use this
information for the purposes at the login for the first time on the
website
address
www.vat.maharashtra.gov.in
of
the
Sales
Tax
Department. For this purpose a special hyperlink named as “online
application for CST forms” is provided at section “At your service” on
the website. Once the dealer has made successful login, he can submit
the data for the forms required by him. There is no need to attach any
other document with the online application. After submission he will
receive acknowledgment for the application submitted to a particular
officer in the Central Repository.
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5.4) Issues while submitting online application :
- It should be borne in mind by the dealer that while applying for
forms for a particular period to be submitted to a particular interState dealer, he should include all the transactions of all the branches
of his business in Maharashtra State or if the dealer is doing business
under various names, then he should make application in the name of
only that business for which the CST TIN is issued but include the
details of the transactions of all the businesses under that CST TIN.
This will also apply to transactions of a registered dealer having a unit
under package scheme of incentives.
- The dealer should include the transaction details relating to a
particular period on the basis of invoices (pro-forma invoices not
allowed) and not on the basis of date of transport chalan, date of
delivery of goods or the date of payment for the goods.
-
Separate application should be filed for periods prior to his holding
CST TIN and periods since holding his CST TIN.
-
No forms shall be issued for a individual invoice in a quarter or a
month in respect of any type of form including form H, form EI and
Form EII.
5.5) Facilities available to dealer availing online facility :
The dealer availing the facility of online application can:
a) Check online his forms application status
b) Check online Ledger (payment) history
c) Change password and
d) Submit query to the officer.
5.6)
Procedure
to
be
adopted
by
the
staff
of
the
Sales
Tax
Department after receipt of an online application:
a) Officer :
- Every issuing officer is required to check, daily, the website address
of the Sales Tax Department to know the pending online applications
for CST forms.
- If any online application is seen as pending, action shall be initiated
by him to dispose off that application online.
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- The officer may accept or reject the application on the basis of
details furnished by the dealer.
- Generally, the forms can be rejected on the basis of balance of
deposit
not
sufficient,
address
of
the
dealer
is
not
under
the
jurisdiction of the officer or if the dealer had already received the
forms on earlier occasion for the details furnished now.
- If the forms are accepted by the officer, he shall forward the accepted
application online to a particular inspector.
b) Inspector :
- The inspector in turn shall “save “the application forwarded to him
and “print” the details on the particular forms asked for using the
computer printer and the forms printing software.
- The inspector is required to sign on all the three portions of all the
forms being issued to the dealer.
- After printing of the forms the inspector is required to immediately
fill the details of the series and serial number of the forms so issued
on the web-based application. - The inspector shall, also, print the
“Statement of Requirement” using the printing software and hand over
the forms to a clerk for getting filled-in, manually, the details of the
series and serial numbers of the forms so issued as a measure of
backup operation.
- The inspector shall finally print the courier statement ( see format
No.4 ) and address label of the dealer.
c) Clerk:
- The clerk shall paste the address label on the envelope and enclose
all the forms printed after verifying the number of forms with the
courier statement generated by the inspector.
- It shall be the duty of the clerk to maintain the details of the forms
issued through online facility in the forms issue register.
- The clerk is also required to maintain the courier statements printed
daily, so that the same can be compared with the delivery statements
of forms submitted by the courier agency. This is also required for the
purpose of verifying monthly, details of the forms dispatched and the
delivery reports of the forms submitted by the courier agency.
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5.7) Facilities available to the authorities and staff of the Central
Repository for online applications :
Following facilities are available to authorities and staff of Central
Repository.
i) To the issuing officer:
-
Send test e-mail to the dealer before registering him for online
facility to check whether the email address is working.
- register dealer online
- Deposit money online (at the time of registration and thereafter)
- Approve/ reject online application of the dealer.
- Check transaction log.
- Generate, view and save various statistical reports of his office.
- Change password.
- Check application status
- Edit details of the dealer given at the time of registration.
- Rectify forms issued to the dealer.
- Cancel forms issued to dealer.
ii) To the Inspector:
- Forms save and print
- Fill series and serial number
- Generate courier statement
- Fill envelope delivery details
- Change password.
iii) To the supervisory officer (A.C./D.C./J.C./Addl.CST/CST):
- Generate various statistical reports (such as registered dealers,
deposits made, pending applications, monthly and cumulative D.O.) of
any or all the Central Repository location in the State in respect of
dealers registered for online facility.
- View current status of any online application made.
- Search the details of form issued on the basis of type of form and
series and serial number.
- Revert application request in case of wrong allotment to officer or
inspector.
- View forms issued history in respect of any dealer.
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5.8) Procedure for submitting manual application for forms by a
dealer:
Under manual option, the dealer has to submit the
prescribed manual application form (see format No.5 ), statement of
invoice
of
highest
value( see
format
No.6 )
and
“Statement
of
Requirement”” (see format no.7 / see format No.8 ) in soft copy
( preferably in a compact disk or pen drive) as well as hard copy on a
paper sheet
in prescribed format using “Microsoft Office –Excel”
computer software. The dealer can get the soft copy prepared at his
place of business or through an approved data entry agency firm
appointed by the Sales Tax Department. The application form is
required to be submitted to an application inward clerk.
5.9)
Procedure to be adopted by the staff of the Sales Tax
Department after receipt of manual applications:
a) Inward clerk :
- In Mumbai, after receiving the applications, along-with soft copy of
the “Statement of requirement” at the inward counter, the clerk shall
make entry of the applications in the register ( see format no.9 ) and
mark the applications serially one by one among the officers.
- The inward clerk shall mention the serial number of the inward
register and name of the officer on the application form.
- The clerk shall accept the applications normally between 10 am and
3 pm from Monday to Friday.
- It shall be the duty of the inward clerk to take out the officer wise
summary of the daily application forms received and submit the same
with the register for the perusal of the supervisory officer of Central
Repository. The dealer shall carry the application form from inward
clerk to assigned officer.
The officer shall, in turn, simply mark the
application to an inspector on the basis of the workload.
b) Inspector : The inspector shall verify the application as under:
1) Whether proper amount of court fee stamp is attached firmly on
the application?
15
2) Whether hard copy of the ‘“Statement of Requirement”’ attached
and properly filled?
3) Whether self attested photocopy (or photocopy attested by officer)
of the single invoice (pro-forma invoice not allowed) of highest
value relating to the requirements (in the application) attached?
4) Whether self attested photocopy (or photocopy attested by officer)
of the L/R, R/R, B/L relating to the said invoice attached if the
dealer is applying for the first time?
(original to be shown for
verification)
5) Whether self attested photocopy (or photocopy attested by officer)
of the chalan of the VAT / CST last returns due attached?
6) Whether
counterfoils
of
any
of
the
last
issued
relevant
Declarations / Certificates Produced?
7) Whether
the
details
in
the
annexure
and
the
application
correlate?
Note : The purpose of verification of above mentioned questions is to
check the bonafides of the applicant vis-à-vis the name and TIN of the
dealer mentioned in the application form. In earlier system of issuance
of forms the assessing officer knew dealer or his representative.
However, in the modified system, dealer- officer nexus is delinked.
Hence, it is necessary to verify above mentioned details before issuing
forms.
If the application is in order, the application will be
forwarded to officer for his orders for issuance of forms. In many of the
cases it is found that the dealer submits that the invoice or transport
receipt or counterfoil is not available. In such cases, letter containing
the explanation for these deficiencies needs to be obtained by the
inspector from the dealer before forwarding the application to his
officer.
Sometimes,
the
dealer
or
his
authorized
representative
produces original copy of the chalan but the photocopy is not attested
16
by the dealer, in such as case, the officer is supposed to attest the
photocopy on the basis of original copy shown to him.
Apart from the above, the inspector shall also verify i) Whether the contents in the hard copy of “Statement of Requirement”
and soft copy match in details provided?
ii) Whether the periods (year/ quarter/ month) in respect of forms have
been correctly written in the ““Statement of Requirement””?
However, if the application is not found in order in respect of
above mentioned deficiencies and if the soft copy of the ““Statement of
Requirement” shows any error and fails to open, the inspector shall
prepare a defect memo ( see format No.10 ) and forward the same to his
officer.
c) Officer :
- If the defect memo is submitted by inspector, the officer will verify
and then issue the same.
-If the application is in order, he will ask his clerk to process the
application for issue.
d) Clerk :
- After receipt of issue order from the officer, the clerk shall take out
the blank forms out of stock and make necessary entry in his stock
issue register.
- He shall then handover the forms to inspector for printing. In no case
the forms shall
be handed over to the dealer or his authorized
representative before printing.
e) Inspector :
- The inspector shall print the details on the forms and verify the
correctness of details printed on the forms.
- He shall then sign on all the three counterfoils of all the forms to be
issued and send the same for signature of the officer on the last copy
of the forms.
17
- Finally, the inspector is required to update/ save the Microsoft Excel
sheet (saved in “forms issue database” folder on his computer) of
dealer by entering the series and the serial numbers of the forms
issued to the dealer.
- The inspector is also required to save/ backup daily all the Excel
sheets of the forms issued during the days on the computer of his
officer. This is very important since this database of forms issued will
be ported / transferred to MAHAVIKAS database of the Sales Tax
Department.
f) Officer :
After getting the forms duly printed by the inspector, the officer shall
sign on the last copy of the forms and handover all the forms to a clerk
for issue to the dealer.
g) Clerk :
-
After getting the forms from the officer, the clerk shall take
signature of the dealer or his authorized representative before handing
over all the PRINTED forms.
- The clerk is required to fill the details of series and serial number in
the hard copy of the ““Statement of Requirement”” for the purpose of
backup. Then he shall keep the application form in is custody for
recordkeeping.
5.10)
Procedure for rectification of forms already issued to the
dealer :
1) The dealer shall apply for rectification of the details already
printed on the forms issued by the Sales Tax Department. For
this purpose he shall have to submit all the copies of the forms
already issued to him in respect of which he wants rectification.
2) He shall apply in the format prescribed ( see format No.23 ) in this
behalf along-with the reasons for rectification. For this purpose
no further document need to be attached for verification by the
staff of the Sales Tax Department.
3) The dealer can directly approach the officer (instead of inward
clerk) who had earlier issued the form.
18
4) The officer shall verify the contents of the application, put his
remarks on the application and forward the same to his inspector
for rectification in the database (at present Excel sheet).
5) The inspector shall make rectification on the statutory form as
well as in the database (in Excel sheet), print Certificate in
respect of rectification( see format No.26 ) and forward the same
to the officer for his signature.
6) The officer shall sign the certificate and send it to the clerk.
7) The clerk will make entry in the register (see format No.24 ) and
take signature of the dealer/ representative for receipt of copy of
the certificate.
Then the clerk shall keep office copy of the
certificate along-with the application in his record.
5.11). Procedure for the issue of duplicate copy of the forms issued
and lost:
1) If the forms are issued and handed over to the dealer and
subsequently if these forms are lost then, the dealer shall apply in
prescribed format and submit the necessary prescribed documents
(see format No.15 / see format No.16 ) for this purpose.
2) The dealer shall follow the normal procedure, as described above,
for issuance of forms by submitting the manual application to the
officer/ office who had originally issued the forms to him.
3) The relevant provision of rule 12(2) and 12(3) CST (registration an
turnover)
completed
rules,1957
state
that
“
Where
a
blank
or
duly
C form of declaration is lost, whether such loss occurs
while it is in the custody of the purchasing dealer or in transit to
the selling dealer, the purchasing dealer shall furnish in respect of
every such form so lost an indemnity bond in Form G ( see format
No.17 ) to the notified authority from whom the said form was
obtained, for such sum as the said authority may, having regard
to the circumstances of the case, fix . Such indemnity bond shall
be furnished by the selling dealer to the notified authority of his
State if a duly completed form of declaration received by him is
lost, whether such loss occurs while it is in his custody or while it
is in transit to the notified authority of his State: Provided that
where more than one form of declaration is lost, the purchasing
dealer or the selling dealer, as the case may be, may furnish one
19
such indemnity bond to cover all the forms of declarations so lost.
Where a declaration form C
furnished by the dealer purchasing
the goods or the certificate furnished by the Government has been
lost, the dealer selling the goods may demand from the dealer who
purchased the goods or, as the case may be, from the Government,
which purchased the goods, a duplicate of such form or certificate
and the same shall be furnished with the following declaration
recorded in red ink and signed by the dealer or authorised officer
of the Government, as the case may be, on all the three portions of
such
form
or
certificate,-
I
hereby
declare
that
this
is
the
duplicate of the declaration form/certificate No.................signed
on..................and issued to..................who is a registered dealer
of............(State)
and
whose
registration
certificate
number
is................ .
4) As
per
rule
rules,1957,
12(9)(a)
of
the
CST
(registration
an
turnover)
the provisions of sub-rule (2) and sub-rule (3) of rule
12 shall, with necessary modifications, apply to declaration in
Form "F" or the certificate in Form "E-I" or Form "E-II".
5) If the officer has issued forms in a sealed envelope to a courier
agency on the basis of online application by a dealer and if this
envelope is lost by courier agency then, the said agency shall
immediately intimate the sales tax office in writing and after
obtaining the series and serial numbers of the forms contained in
the envelope, file First information Report (FIR) with the police
station in whose jurisdiction the forms were lost. The courier
agency shall also give notice of lost envelope in two local daily
newspapers. The sales tax officer shall ask the courier agency to
file FIR and copies of the notice in the newspaper before issuing
again the fresh forms in lieu of the lost forms. The sales tax officer
should not, however, insist the courier agency to file indemnity
bond with him, since only a sealed envelope containing the forms
is given to the courier agency. The sales tax officer shall also
proceed with the further action of levy of penalty on the courier
agency as per the agreement.
6) After issuance of duplicate copy of the forms lost, the officer shall
submit the draft notification ( see format No.20 ) to the respective
20
Joint
Commissioner
for
publication
in
the
official
gazette
regarding cancellation of the lost forms.
7) In case of forms issued in other State and lost by the dealer in
State of Maharashtra, the dealer in Maharashtra shall follow above
mentioned procedure and submit the letter of lost forms to the
officer
having
jurisdiction
over
his
place
of
business.
After
verifying the claim of dealer, the officer shall issue him a letter
(see format No.18 ), so that the dealer in other State can obtain
again the duplicate copy of the lost form.
8) Note: The indemnity bond should be on Rs. 200 stamp paper and
the value to be indemnified should be for the amount of tax
involved in the transactions covered by the form lost.
5.12). Procedure for the cancellation of the forms issued and
returned:
The dealer may return the forms issued to him on the following
possible grounds.
1) Same forms were issued on earlier occasion.
2) The type of forms requested and issued was not required.
In such a case, the dealer shall apply in prescribed format to the
officer who had issued the said forms. The officer shall forward the
application to his inspector who shall make changes in the Excel
database if the data is not yet ported in MAHAVIKAS, cancel all the
copies
of
inspector
the
forms
shall
and
forward
print
the
the
cancellation
cancellation
order
order.
to
his
Then,
the
officer
for
signature. Officer shall verify the details and sign the order. The
officer shall then send the same to his clerk. The clerk shall take the
entry in the register of cancellation (see format No.21). Finally the
clerk shall take entry in the “register for forms sent for destruction”
and send the cancelled forms to records section.
5.13). Procedure for the cancellation of the forms not issued:
Sometimes the forms with the officers and not issued to
the dealer have to be cancelled because of printing errors or any other
reason. In such a case, the officer shall cancel the forms after
following above procedure. The clerk shall then take entry in “register
of forms not issued cancelled” ( see format No.22 ) and send them to
record section after approval from the officer.
21
Chapter 6
6. Duties and responsibilities of various authorities :
-
At Mumbai: Broadly, the roles and responsibilities shall be as
under.
A. Additional Commissioner of Sales Tax (VAT-2) (in Mumbai)
shall be the supervisory authority for VAT.
He will supervise the
functioning
of
and
review
the
performance
VAT
registration
functions including Central Repository.
B. Joint Commissioner of Sales Tax (Registration) ( in Mumbai)
shall -
1) Be the supervisory authority for all the functions under the
registration branch including Central Repository.
2) Be the Nodal Officer for coordinating with other locational
supervisory authorities in the State for Registration function
including Central Repository.
3) Be
the
Nodal
Officer
for
coordinating
with
Joint
Commissioner (HQ)-1, for any legal issues pertaining to the
functioning of the Central Repository vis-à-vis Central Sales
Tax Act and related rules.
4) Send for publication, in the Official Gazette, the notification
for cancellation of lost forms issued by the officers of the
Central Repository.
5) Enter into contracts with third parties relating to the
outsourced functions of the Central Repository.
6) Conduct periodic inspection of subordinate offices.
7) Conduct yearly inspection of the forms issuing officers.
C. Deputy
Commissioner
of
Sales
Tax
(Registration
-4)
(in
Mumbai) shall –
1) Be the supervisory authority looking after Central Repository
section at Mumbai.
22
2) Be the Nodal Officer for coordinating with Sales Tax Officer
in-charge of the Stationery section at Mumbai in respect of
issues relating to stock of various forms with the officers.
3) Be the Nodal Officer for coordinating with Central Repository
officers at other locations in the State.
4) Be Nodal Officer for coordinating with M/S. ECIL relating to
any problems of proper functioning of computer hardware in
the Central Repository.
5) Be a Nodal Officer relating to any issues of courier.
6) Conduct periodic inspection of subordinate offices.
7) Submit periodic statements to J.C. office.
8) Conduct six-monthly inspections of the Sales Tax Officer.
D. Sales Tax Officer ( in Mumbai) shall1) Approve or reject, manual and online, forms issuance, forms
rectification, and forms cancellation applications.
2) Be responsible for maintaining sufficient balance of all types
of statutory forms with his office.
For this purpose he shall
coordinate with the officer in charge of stationery section.
3) Backup daily MS Excel sheets of the forms issued to the
dealer by him.
4) Be responsible for the safe storage of the stock of statutory
forms with him.
5) Register
the
dealer
for
online
facility
on
the
basis
of
application.
6) Register payment for online facility after receipt of chalan
from dealer.
7) Coordinate
with
([email protected] )
and
send
for
any
Email
problem
to
M/s.
CNPL
regarding
online
issuance of forms.
8) Lodge complaint with M/S. ECIL helpdesk relating to any
functioning of computer hardware in his office.
9) Follow-up with the courier agency for proper delivery of
forms.
10)Conduct monthly inspection of the registers maintained by
the clerks.
11)Submit periodic statements to D.C office.
23
12)Any other work allotted by Deputy Commissioner.
E. Sales Tax Inspector ( assisting the Sales Tax Officer) ( in
Mumbai) shall -
1)
Be
mainly
responsible
for
verification
of
the
manual
applications submitted by a dealer in respect of issuance,
rectification, and cancellation of forms.
2) Be responsible for printing the details of forms with the help
of computer printers.
3) Be responsible for signing on all the three counterfoils of the
statutory form being issued to a dealer after verification and
printing.
4) Backup daily MS Excel sheets of the forms issued to the
dealer by him.
5) Any other work allotted by officer.
F. Sales Tax Inspector ( D.C. Office) ( in Mumbai) shall1) Assist Deputy Commissioner in day to day work.
2) Assist Deputy Commissioner in Inspection of Subordinate
offices.
3) Put up files to Deputy Commissioner for further action.
4) Supervise the attendance of employees in the section.
5) Any other work allotted by Deputy Commissioner.
G. Clerk ( with the Sales Tax Officer) ( in Mumbai) shall1) Be
responsible
relating to
for
preparing
and
custody
of
registers
a) manual and online issuance of forms, b)
rectification of forms, c) cancellation of forms, and d) stock
of forms.
2) Be
responsible
for
preparations
of
various
periodic
statements.
3) Be
responsible
applications
in
for
safe
respect
custody
of
forms
of
the
issued,
file-records
cancelled
of
and
rectified.
4) Be responsible for preparing and custody of records relating
to dispatch, of forms in envelopes, through a courier agent.
24
5) Any other work allotted by officer.
H. Clerk ( D.C. Office) ( in Mumbai) shall1) Act as application inward clerk.
2) Maintain General inward – outward register
of office
correspondence.
3) Regular updating of Internal and Trade circular files.
4) Prepare
statements,
monthly
D.O.
and
confidential
information.
5) Maintain record of attendance, leave etc of the staff of
Central Repository.
6) Maintain
stock
register
of
staff-wise
“Computers/
Printer/monitors” the Central Repository.
7) Any other work allotted by Deputy Commissioner.
- At Moffusil : The role of various authorities in Moffusil is similar to
the functions performed by authorities at Mumbai, subject to the
following.
i.
The
designation
of
Additional
Commissioner
and
Joint
Commissioner will be different.
ii.
Sales Tax Officer may report to Assistant Commissioner, Deputy
Commissioner or Joint Commissioner depending upon structure
of registration branch at each such location.
25
Chapter 7
7. Targets and key performance indicators :
a) Financial targets - No financial or revenue targets can be set for
Central Repository function.
b) Physical targets- Since the Central Repository section deals with
the issuance of forms, it is expected that in case of manual requests,
the forms should be issued on the same day as far as possible and in
case of online requests, the forms should be delivered within three
days.
-c) Key performance indicators:
a) Issuing officer: Efficiency of daily disposal of applications, office
attendance and behaviour with the dealers or his representative will
mainly count as key performance indicators.
b) Inspector: Efficiency of correct verification of the application forms,
office attendance and behaviour with the dealers or his representatives
will mainly count as key performance indicators.
c) Clerk: Timely updating the prescribed registers, safe recordkeeping
of dealer’s applications and office attendance will mainly count as key
performance indicators.
26
Chapter 8
8) Reporting formats of the branch :
-Presently, every officer in the Central Repository shall submit monthly
statistical report (D.O.) of the forms issued, as prescribed in the
annexure, to his supervisory officer,. The Joint Commissioner having
jurisdiction
over
the
central
repository
locations
shall
finally
consolidate all D.O.’s of central repository locations and submit the
same online on MAHAVAT mail to
-It will be possible to generate periodic, dealer-wise, location-wise and
form- wise analytical reports of the branch in the forms control module
of the MAHAVIKAS system.
-
Every
officer
shall,
at
the
end
of
each
year,
submit
critical
information on issues of administrative and legal matter in his section
during the year to his supervisory officer. The supervisory officer shall
offer his remarks and forward the same to the Joint Commissioner
(registration) Mumbai. On the basis of collected information from all
locations, consolidated annual report of the Central Repository branch
shall be published.
27
Chapter 9
9) Control registers of the branch :
- Every forms issuing officer shall maintain following control registers.
a) Register for dealers registered for online facility (see format No.3 ),
b) Register of receipt of stock of forms (see format No.11 ),
c) Register of issue of forms manually to a dealer (see format No.12 ),
d) Register of issue of forms through courier to a dealer ( see format
No.13 ),
e) Register of monthly reconciliation of forms (see format No.14 ),
f) Register of forms rectified (see format no.24 ),
g) Register of Duplicate copy of forms issued (see format No.19 ),
h) Register of forms issued to dealer cancelled (see format No.21 ),
i) Register of forms not issued to a dealer cancelled (see format No.22 ),
j) Register of old Application forms and cancelled forms sent to record
section.
k) Register of Monthly report to be submitted to JC/AddlCST/CST) ( see
format No.27 )
- In case of Mumbai, a separate registers for:
a) manual and online “applications received and marked to officers”
shall be maintained by an inward clerk,
b) Computer monitors, printers and CPU shall be maintained, staffwise, by a clerk in the DC office (see format No.25 ).
28
Chapter 10
10. Inspection procedure and frequency:
a) By the Sales Tax Officer: He shall conduct monthly inspection of all
the registers maintained by his clerk. For this purpose he shall verify
that all the prescribed registers are paginated and all the entries in
the registers are updated. He shall also ensure that the handwriting in
the registers is easily readable. The officer shall also ensure that the
database of forms issued to dealers on the monitors of his inspectors
is updated in respect of filling of series and serial numbers of the
forms issued. The officer shall submit monthly report of every such
inspection undertaken to his next supervisory officer.
b) By the Deputy Commissioner (in Mumbai): He shall conduct six
monthly inspections of all his officers. For this purpose, he shall along
with
his
inspector
verify
the
correctness
of
the
monthly
reports
submitted by his officers. He shall submit report of his inspection to
his next supervisory officer.
c) By the Joint Commissioner: He shall conduct yearly inspection of
Sales Tax Officer regarding maintenance of registers and follow-up of
procedures.
29
Chapter 11
11) Comment on record filing system
Preservation of applications registers and stock of forms:
- Every officer shall maintain separately the records of applications in
respect of the forms issued by them in the storage cupboards or racks
in the Central Repository section.
- The applications should be maintained by the respective clerk, datewise, so that the application can be traced easily for future action.
- The officer shall keep the statutory forms received by him from
stationery section and all the registers maintained by his clerk in his
safe custody.
30
Chapter 12
12) Responsibility and date of updating the manual:
This manual is prepared considering the present
status
of
the
forms
issuance
process.
In
future,
the
process
of
receiving application forms may undergo some change. Secondly, the
forms control module in MAHAVIKAS is not yet developed. Hence,
procedure in that regard will have to be incorporated once that module
is live. Thus, this manual will need updating from time to time. For
this purpose Deputy Commissioner, Central Repository, Mumbai shall
take the necessary action.
31
Chapter 13
13) Interaction with other branches of the department:
Presently, the details of forms issued by Central
Repository to a dealer during a particular period or for a particular
period is not available to other branches of the department. This is
because, at present, the dealer can get the forms manually from any of
the office locations in the State and the offices of Central Repository
are not yet connected through MAHAVIKAS intranet. However, once the
data
of
manual
and
online
issuance
of
forms
is
ported
on
the
MAHAVIKAS, and TINXSYS (tax information exchange system), it will
be possible for any officer to get the requisite information of forms
issued to any dealer. The officers of the department can also get the
information of bonafides of the forms received to any dealer in the
State by logging on to the website address www.tinxsys.com .
32
1) format of application form prescribed for registration for online
facility:
To,
The Sales Tax Officer
Central Repository,
Sales Tax Department.
-------------------------Sub: Application for registration of online submission of details
and
delivery of forms facility.
Ref: Trade Circular No. 17 T of 2006 dated 28 June 2006 .
Sir,
I hereby apply to register for the facility of online submission and delivery
of statutory forms, under the CST Act 1956, at my place of business. I am
submitting the required details as under.
1) Name of the Business: M/S --------------------------------2) CST TIN: -------------------------------------------------------3) VAT TIN (if applicable): -----------------------------------------------4) Date of effect of CST TIN: -----------------------------------------5) * CST RC: -------------------------------------------------------------------6) Date of effect of CST RC: -------------------------------------------------------------7) Complete postal Address of the Principal Place of Business (as per TIN
registration application) (including District and Taluka).
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------.8) Email ID:
a. -------------------------------b. -------------------------------9) Phone No (including STD Code): ------------------------------------10) Mobile No. -------------------------------------------------------------------11) ** Details of the payment (paid by chalan):
a. Amount paid -----------------------------------------b. Date of payment ----------------------------------------------
33
c. Bank and branch name -------------------------------------------------12) *** Date on which the forms were last obtained from the Central Repository-----13) **** Last CST / VAT return is filed for the period -------------------------------------I hereby authorise Shri-----------------------------------------who is ---------------------(Relationship with the dealer) to appear on my/our behalf for registration of this
facility. He has signed below in my presence.
Signature of the authorized person of the dealer (with date) ----------------------------------------------NOTE:
* CST RC is to be mentioned for the dealers registered prior to 1s t April 2006
** Please show the original chalan and attach a self attested copy of the same
*** Please show the counterfoil of the last issued statutory form(s)
**** Please show the original chalan(s) and attach self-attested copy of the same
Undertaking.
1) I state that I have understood the conditions laid down in the above mentioned
Trade Circular and will abide by the requirements/ provisions for the issuance of
the statutory forms under the CST Act , 1956.
2) I undertake that I or my employee only shall accept the delivery of the
statutory forms sent to my place of business through post /courier and will
acknowledge (along-with the Stamp of the firm) the receipt of the same. I
understand that in case of willful default in accepting the same, this facility
will be discontinued.
3) I give my consent for the adjustment of the required fee for issuance of statutory
forms and postage and handling expenses from the ad-hoc payment
made by me from time to time.
4) In case of non-delivery or wrong delivery of forms, I shall immediately bring
it to the not ice of the concerned Central Repository.
5) I shall take utmost care to maintain the secrecy and sanctity of the password
issued to me for this purpose and will report any accidental leak of the same
to your notice immediately.
6) I understand that if my password is revealed to anybody in any manner, I shall
be held responsible for any probable misuse of this facility.
Yours sincerely,
Date:
Signature and Name of the dealer
34
Place:
Stamp/ Seal of the dealer.
2) Format of the “online application facility registration” inward
register:
Name of the inward clerk and date:
Serial
Name
number
dealer
of CST
TIN
Name
of
officer
3) Format of the register for dealers registered for online facility:
Serial
Date
number
registration
/date
of Name
of CST TIN
dealer
made
of
and
date
submission
of
Payment
of
chalan
payment
chalan
4) Format of the daily courier statement printed by inspector:
Sr.
Name
address
dealer.
and Request
of ID
Number
of
in
Date
of Delay
forms delivery
the to
envelope.
35
dealer
in Remarks
delivery.
the (in days)
5) Format of the manual application form submitted by dealer:
CST RC No. /
TIN:
Name of business
Address:
Telephone No
To
The Sales Tax Officer (_________)
_______________________________
_______________________________
Sub:
Application
for
supply
of
statutory
form
C/F/H/EI/EII
for
interstate
transactions.
Sir,
Please supply me the following forms. The “Statement of Requirement” is enclosed herewith.
Type of form
Quantity ( in figures)
Fee paid (in Rs.)
C
F
H
EI
EII
TOTAL
I have filed all the CST and VAT returns due till today and enclosed to this application the
self-attested copy of the last return/returns due.
(Signature of dealer)
SEAL/STAMP of the dealer.
(Name)
DATE :
(Status)
I/We hereby authorise Shri___________________________________________________, who is
____________________________________ (relationship with the dealer), to receive on my/our
behalf, the forms as indented above. He has signed below in my presence.
Signature of the authorised person
Signature of the dealer
ACKNOWLEDGEMENT
Received application for (quantity) C/F/H/EI/EII forms (* ) from M/s -----------------------
36
_________________________________________ Further called on _______________________
Date:
Signature of the officer.
Stamp of the officer
(*) Score out whichever is not applicable.
(For office use only)
(To be filled in by Inspector) (please √ the appropriate box.)
1. Whether proper fees for obtaining the forms paid and proof attached?
Yes
No
2. Whether ‘“Statement of Requirement”’ attached and properly filled?
Yes
No
3. Whether self attested photocopy of the single invoice of highest value relating to the
requirements attached?
Yes
No
4. Whether self attested photocopy of the L/R, R/R, B/L relating to the said invoice
attached if the dealer is applying for the first time? (original to be shown for verification)
Yes
No
5. Whether self attested photocopy of the chalan of the VAT / CST last returns due
attached?
Yes
No
6. Whether counterfoils of any of the last issued relevant Declarations / Certificates
Produced?
Yes
No
37
7. Whether the details in the annexure and the application correlate?
38
Yes
No
Signature of the Inspector:
Name:
---------------------------------------------------------------------------------------------------------------Remarks of the Sales Tax Officer
________________________________________________________________________________
Signature of the officer:
Name:
---------------------------------------------------------------------------------------------------------------Received the forms as per the application.
1) Signature of the dealer / the authorised person :
2) Name:
3) Date:
6) Format of details of the Invoice of the highest value in the period:
Name
address
and CST
RC Invoice
of NO / TIN
Number
Date
of Description
Invoice
the dealer to
whom
of Value (Rs).
the Commodity
purchased
the
form will be
issued by the
applicant
dealer.
SEAL/STAMP OF DEALER.
Signature
(Dealer/authorised representative)
Name:
Designation:
39
Date:
40
7) Format of “Statement of Requirement” in MS Excel format :
“Statement
of
Requirement”
of
Statutory forms
(To be filled in
capital letters)
Name of the Form
Issuing Dealer
CST TIN
Date of Application
(dd-mmm-yyyy)
CST
Form type
Accepting Dealer
Total
RC/CST
TIN of the form
Period of Transaction
accepting dealer
1
C
F
H
E-I
E-II
2
3
number of
transactio
ns
4 (From)
5 (To)
41
6
Total
value
of
Description
transaction
of the major
including
goods
tax
7
8
Series of
Serial
No.
the form
of the form
9A
9B
8) ““Statement of Requirement”” Form Filling Instructions:
General instructions:
1. You should use only the Excel worksheet either as download from our website.
default every excel workbook consists
of 3 work sheets(Sheet1, Sheet2, sheet3)
however data should be filled in only Sheet1
2. Separate Files should be provided for CST Number Based Application (Period before
1-Apr-2006) and CST TIN Based Application (After 1st APR-2007).
3. Entries of the forms (C/H/F/E-I,E-II) should start from Row Number 8 only
4. There should not be any blank/Hidden or partially filled row(s).
5. Merging of two or more cells should not be done..
Row/Cell Specific Instructions:
Field Name
Cell
Reference
the B3
Name
of
Form
Issuing
Formatting
Description/Remark
Required
TEXT
e.g. (Anil Kumar & Company)
No need to mention M/s. before actual name
Dealer.
CST TIN
B4
TEXT
TIN number must be provided only for the period
on or after Apr-2006.
TIN Number must be followed by character C,
without space or dash(-) etc...
e.g. 27951234567C
CST Number must be used for period before Apr2006
CST Number must have complete PINCODE
followed character C (incase of NRC, it should be
character NRC instead of C) and the full number
Date
of B5
Application
e.g : 400001C12234
Date should be entered as -
TEXT
(NOT TO BE Date – 2 character(01/02/03 …31) followed by
CONVERTED
IN
dash(-)
followed
DATE Character(JAN/FEB
FORMAT)
by
Month
/MAR
–
3
/APR/MAY
/JUN/JUL/ AUG/SEP/OCT/NOV/DEC) followed
by dash(-) followed by 4 character year. (No space
or any other character should be provided in
between)
Form Type
A8 … A1000
TEXT
e.g 12-JUN-2007
e.g C/H/F/E-I,E-II
42
E-I and E-II should be E followed by dash (-)
followed by roman I or II.
Form request with Numeric 1 or 2 will not be
Accepting
B8 … B1000
accepted eg. E-1 or E-2
e.g (Anil Kumar & Company)
TEXT
Dealer
No need to mention M/s. before actual name
No need to mention the Address of the dealer
CST-RC/CST-
C8 … C1000
TEXT
Only the CST RC / CST TIN of the accepting
TIN of the form
dealer.
accepting
dealer
Period
of D8 … D1000
TEXT
Month – 3 Character(JAN/FEB /MAR /APR/MAY
Transaction
(NOT TO BE /JUN/JUL/ AUG/SEP/OCT/NOV/DEC) followed
From
CONVERTED
IN
Period
of E8 … E1000
Transaction TO
by dash(-) followed by 2 character year. (No space
DATE or any other character should be provided in
FORMAT)
between)
TEXT
e.g APR-07
Month – 3 Character(JAN/FEB /MAR /APR/MAY
(NOT TO BE /JUN/JUL/ AUG/SEP/OCT/NOV/DEC) followed
CONVERTED
IN
by dash(-) followed by 2 character year. (No space
DATE or any other character should be provided in
FORMAT)
between)
e.g JUN-07
Total number of F8 … F1000
Number
transactions
Total value of G8 … G1000
Number
Amount followed by decimal
transaction
No need to mention - Rs. Dash(-) Equal (=) etc…
including tax
Description of H8 … H1000
TEXT
E.g. 14000.76
Only Major goods description should be provided
the major goods
Series of the I8 … I1000
TEXT
(not more than two).
To Be Filled by the Issuing Sales Tax Inspector
form
Serial No. of the J8 … J1000
TEXT
Only
To Be Filled by the Issuing Sales Tax Inspector
form
Only
9) Format of the “manual application” inward register :
Name of the inward clerk and date:
Daily Serial Name of dealer
CST TIN
number
43
Name of officer
10) Format of the defect memo:
DEFECT MEMO
(In respect of the application for the statutory forms under the CST Act)
Name of dealer:
R.C.No /TIN:
Date of application:
Following mistakes are found in submitted application submitted by you:
1. Application is not submitted in proper format.
2. Appropriate court fee stamp not affixed
3. “Statement of Requirement” is not filled properly in prescribed
format
4. Statement of details of invoice of the highest value in the period is
not filled properly in prescribed format.
5. Self-attested photocopy of the highest value invoice mentioned in
the “Statement of Requirement” is not submitted.
6. Self-attested copy of proof of transfer relating to said invoice is not
submitted, as application for forms is made for the first time.
7. Self-attested photocopy of the last VAT/CST due and filed return is
not submitted.
8. Counterfoil, of the declarations or certificates last issued, is not
shown.
9. Soft copy of the “Statement of Requirement” is not submitted.
10. Soft copy of the “Statement of Requirement” does not open.
11. Details in the soft copy and hard copy of the “Statement of
Requirement” do not match.
12.Periods in respect of forms required are not correctly mentioned.
13.The name/signature of authorized person is missing.
You are requested to kindly rectify the mistakes and resubmit the
application.
44
Date:
Sales Tax Officer.
Central Repository
11) Format of receipt of stock of forms register:
Sr.
Date
Type
Series of Serial
of
of
form
receip
form
Serial
Total
Signature
number of number of number
form
t
form (To)
of officer.
of forms
(From)
12) Format of issue of forms manually to a dealer:
Sr
Date
Name
CS
Typ
.
of
of
T
issu
deale
TIN
e
r
Serial
Serial
Total
Inspecto
Signatur
e of numbe
numbe
form
r
e
form r from
r to
s
of
officer
13) Format of issue of forms through courier to a dealer:
Sr
Dat
Nam
.
e of e
CS
of T
Typ
Serial
Serial
Tota
Inspect
Signatu
e of numb
numb
l
or
re
er to
form
issu
deale TIN for
er
e
r
from
m
s
officer
Date
of of
deliver
y
of
forms
14) Format of monthly reconciliation of forms :
Type
Openin
Received
Issued
of
g
during
the during
the Mutilated
form
Balanc
month
month
Cancelled
e
Misprinted
the month
C
F
H
EI
EII
45
or Closing
and Balance of
during forms.
15) Format of Annexure to the application form for issue of duplicate
forms:
(While applying for Duplicate of the declaration forms /Certificates)
(Lost, to be submitted to the officer who has issued original forms.)
To
The Sales Tax Officer.
I am enclosing herewith copy/copies of the following documents:
1) Indemnity Bond (in case form lost by applicant dealer in Maharashtra).
2) Advertisement in two newspapers (in case form lost by applicant dealer in
Maharashtra).
3) F.I.R. with police (in case form lost by applicant dealer in Maharashtra).
4) Letter from the officer of the other State. (in case form lost dealer in other
States ).
5) Xerox copy of the counterfoil of the forms issued and lost.
6) Details of the forms already issued and lost. (to be given in the format
attached herewith).
Date:
Signature of the dealer/authorized person.
Name and address rubber stamp of the dealer.
16) Format of details of the forms already issued and lost.:
Designation/Name of the issuing officer:
Location of issuing officer:
Sr.
Type of Series of form
Serial
form
of form
Date:
Signature of the dealer/authorized person.
46
number Date of issue by
the department.
----------------------------------------------------------------------------------------------------------------
17 ) Format of indemnity bond:
FORM G
FORM OF INDEMNITY BOND
[ Rule 12(2) and 12(9) ]
Known 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 ....................... *We M/s .............................................. *a firm/ *a
company registered under the laws of India and having its registered office
at.................................. registered dealer under the Central Sales Tax Act,
1956, under Registration No. .................................. in the State of
...................................... (hereinafter called the Obligor) *is/are* held and
firmly bound onto the President of India/Governor of.................................
(hereinafter called the Government) in the sum of Rs. .................... [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 assignees/*we bind ourselves our successors and
assignees 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 and in case of selling dealer, the notified authority of the State.
And whereas the obligor herein in such *purchasing dealer/*selling dealer.
And whereas the obligor has lost the declaration in* Form C/*Form F/*the
certificate in *Form E-I/*Form E-II, bearing No. ............... *which was
blank/,*duly completed, and 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 as the 'Form').
47
Sl. No. of Bill/Date
No. Invoice/Chalan
Description Quantity
of Goods
Amount
NOW the condition of the above written bond or obligation 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 Forms. Then the above written bond or obligation shall be void and be 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 hereunder written by execution of proper deed of mortgage/charge
for the payment of the said sum whenever called up 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
case
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 presence of :
1.
48
2.
(Obligor's signature)
Accepted for and on behalf of the President of India/Governor of
................................................ by name and designation of the officer duly
authorised in pursuance of Article 299(1) of the Constitution, to accept the
bond for and on behalf of the President of India/Governor
of..................................................
In presence of :
1.
2.
Name and designation of the officer
*Strike out whichever is not applicable.
18) Format of the letter to be given to a dealer in case of lost form in
Maharashtra :
From:
Sales Tax Officer .
To,
M/s. ABC
CST No:
CST TIN:
No. --------------- dated ------------------Sub: Loss of Statutory forms under CST Act.
Ref: Your letter dated ----------------49
Gentleman,
You have executed and submitted indemnity bond in form “G”as
prescribed under the rule 12(2) of CST (registration and turnover) Rules, 1957
for Rs. ------------- for the loss of form------- bearing series number -------and
serial number --------------- issued to you, by M/S. ----------------- of the State
of ----------------- , for the period ----------------- . The indemnity bond furnished
by you has been accepted by the undersigned.
You have also submitted, photocopy of advertisement in the two
local newspapers and the First Information report lodged with the police.
Accordingly, you may now obtain the duplicate copy of the above
referred lost form.
Place:
Signature of officer
Date:
Name of the officer
19) Format of Register of issue of Duplicate copy of the forms earlier
issued:
Sr. Date
issue
of Name
CST
Type
Series
Serial
Details
of of
TIN
of
of form
number
of earlier of officer
of form
issue of
duplicate dealer
form
forms.
20) Format of notification of cancellation in case of lost forms:
NOTIFICATION
50
Signature
(Notification under sub-rule (7) of rule 4A of the Central Sales Tax (Bombay)
Rules, 1957)
No.JCST/C FOMRS/INVALID/2007/B-1234 dated------------------------.
Whereas , it has been reported by M/s. ABC Corporation , holder of R.C. No.
27123456789 that the declarations referred to in sub-section (4) of section 8 of
the Central Sales Tax Act ,1956 (LXXIV) of 1956 in form C issued to them
bearing series number MH06 and serial number 123456 has been lost. The
advertisement was given in loksatta Marathi newspaper dated 1st June 2006.
I, -------------, Joint Commissioner of Sales Tax , ---- Division, in exercise of the
powers vested in me under sub-rule (7) of rule 4A of CST (Bombay)
Rules,1957, hereby declare that the said declaration in form C bearing series
number --- and serial number --------- is hereby treated as invalid and
cancelled.
(
)
Joint Commissioner of Sales Tax
-------- Division.
21) Format of register of cancellation of forms issued to dealer:
S
Date
r
cancellati
on
form
of Nam
e
CS
of T
of deal
er
Typ Seri
Serial
e of es of numb
TI
for
N
m
form
er
Reason of Details of Signatu
cancellati
of on
form
notificati
on
re
of
for officer
cancellati
on
22) Format of register of forms not issued cancelled suo-motu by officer:
Sr Date
of Name
cancellation of
of form
dealer
CST Type Series Serial
TIN
of
of
form form
51
Reason
of Signature
number cancellation of officer
of form
23) Format of Application for rectification of the statutory form under
the CST Act.
To, Mr.
The Sales Tax Officer , PlaceI hereby apply for the rectification of the form already issued to me by the
Sales Tax Department, Maharashtra. The reasons for rectification are as
under.
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------(Attach separate paper if necessary).
Type of form: C / F /H /EI / EII. (Strike-off the type of form not applicable)
Series of form:
Serial Number of the form:
Note: Fill only those fields where rectification required. Put (-) sign in the
remaining fields. Enclose three parts of the original form for rectification.
Sr.
Particulars
Details as per original form Details of Rectification
No.
1
(to be rectified).
Name of issuing dealer
2
CST
3
issuing dealer
Name of Accepting
4
dealer
CST
5
accepting dealer
Period of form
6
Number
7
transactions
Value of transactions
No./TIN
No./TIN
of
of
of
52
Name, Signature , status, date and address of dealer.
-------------- (For Office use) ----------------File number of the form:
Remarks
of
Sales
Tax
Officer:
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Name and Signature of the Sales Tax Officer.
Date:
24) Format of Register of rectification of forms issued :
Sr
Date
of Name
.
rectificatio
n
CS
Typ
of
T
e of s
deale
TIN
for
r
Serie
Nature
of numbe
form
m
Serial
r
of Signatur
Rectificatio
of n
e
officer
form
25) Format of register of Computer monitor, printer and CPU allotted.
Sr. Name
staff
of Designation
Device
Serial
name
number
Signature
date
of of staff
device
26) Format of Certificate for rectification of details on the forms issued:
To,
M/s. XYZ
No. Sales Tax Officer/form- /rectification/period/
53
dated-----------
of
Sub: Rectification of details on the statutory form.
Ref: 1) Your application for rectification dated-------------2) – form bearing series ---- and serial number issued by my office.
Gentleman,
This is to certify that following details have been rectified by my
office.
Sr.No.
Earlier details on form
Details on the form now.
Place / date
Signature of the Sales Tax Officer
Name of officer.
27) Format of monthly report to be submitted to JC/AddCST/CST office :
STATISTICAL REPORT OF ISSUANCE OF CST STATUTORY
FORMS
PART-I
LocationFor the month of Month of -
Applicatio
Forms
ns
Requested
Received
Sr.
No
of
No.
of
Age of
Closin Pende
No of forms
No. of forms
No.of g
ncy
applica issued
applica rectified
forms Balanc
tions
tions
Dur
cance e
of < > 7
C
C
C
O. ing Tot
Ot Tot dispos
Ot Tot Rectifi
Ot Tot lled applica 7
for
for
for
day
B. Mo al
her al ed
her al ed
her al
tions da s
m
m
m
nth
ys
1
2a 2b 2c 3a
3b 3c
4
5a 5b 5c 6
PART-II
54
7a 7b 7c 8
9
10 10
a b
PROGRESSIVE figures
Forms
Requested
Sr. No.
No
of
No.
of
Age of
Closin Pende
No of forms
No. of forms
Total
No.of g
ncy
applica issued
applica rectified
applicatio
forms Balanc
tions
tions
C
ns
cance e
of < > 7
Ot Tot dispos C
Rectifi C Ot Tot
for
Ot
Tot
Received
lled applica 7 day
her al ed
for
for
m
her al ed
her al
tions da s
m
m
ys
1
2
3a
3b 3c
4
5a 5b 5c 6
55
7a 7b 7c 8
9
10 10
a b