Forms Under Central Sales Tax Act, 1956


A Form

This form is application for obtaining registration under the Central Sales Tax Act, 1956.

B Form

Form B is Registration Certificate issued to a dealer by the State Sales Tax / VAT / Commercial Tax Department.

C Form

Form C is in the context of Inter State sale. This form is issued by the registered purchaser to the registered seller for purchase from another state, at a concessional rate of sales tax (in Delhi, it is 2%). If the C form is not issued then the purchaser has to pay the full amount of sales tax applicable in the state of seller. C form is to be issued for all purchase invoices in a quarter giving details of seller, details of invoice etc.. The seller after receiving the C form has to deposit the same to the Sales Tax Department within stipulated time .This Form has to be obtained from the sales tax office of the area in which the purchaser is situated. In certain states C form can also be downloaded online ( eg. in Delhi, Gujarat etc. through VAT Department’s Website) by giving the details of purchase like date of purchase, Bill Amount, GR No. etc. There are three portions/ copies of a C Form: Countertfoil, Original and Duplicate, and all the three copies should be signed by the authorized signatory( of buyer). One copy i.e. counterfoil of C form should be retained by the purchaser and remaining 2 copies/ portions should be given to the seller.

E 1/ E2 Form

Sec. 3(b) of Central Sales Tax Act, 1956 defines an interstate sale or purchase which is effected by transfer of document of title to the goods during their movement from one state to another. Such sale is also called as “Sale in Transit”. In case of such a sale, the seller endorses the document of title to goods in favour of the buyer. The buyer either may take delivery of goods from the common carrier on the basis of document of title to goods or he may also effect sale to another person by further transfer of such document of title to goods. Before delivery of goods is taken in the state of delivery, several inter-state sales can be effected by way of transfer of document to title of goods. For single journey of goods from the state of sale to the state of delivery, first inter-state sale is to be taxed in the State from which the journey of goods commences. Where first selling dealer is liable to pay tax on first sale, all other sales, effected by transfer of document of title of goods, are exempt from levy of sales tax if the seller has:-

  1. Obtains Form- C from the buyer and
  2. Form E-1 from the seller where it is the second interstate sale and E -2 where it is any interstate sale subsequent to second interstate sale.

Form C is always received by the seller from its buyer. Form E-1 is issued to the first purchasing dealer and in all other cases, Form E- 2 is issued by the seller to their buyers, on demand by the buyer for claiming exemption under VAT. E 1, E 2 are also issued by the Sales Tax / VAT / Commercial Tax Department of the selling dealer.

F Form

Goods may also be moved from one State to another State and may be delivered in other State without a sale. A principal may transfer his goods to his agent, head office or manufacturing unit in one State to its branches or depots in other States, a purchasing agent may dispatch goods to its principal in other State. In all such cases, there is no inter-state sale. Also no sale is effected during their movement of goods from one State to another. For claiming that goods have moved from one State to another other than by reason of sale, the consignor of the goods is required to produce Form F, duly filled and signed by the consignee of the goods.
Forms F are issued by the Sales Tax / VAT / Commercial Tax Department of the State, in which goods are delivered, to the consignee dealer. For this, consignee should be registered in the State in which goods are to be delivered.
Form-F is issued by transferee of goods to transferor of goods and one single form may cover consignments of goods transferred during one calendar month.

G Form

It is the format of Indemnity Bond. Where, Indemnity Bond is required to be furnished under any provision of the Central Sales Tax Act. 1956, it is to be submitted in the format prescribed in Form G.

H Form

H- Form is a certificate issued as proof of export . It is obtained from Sales Tax / VAT / Commercial Tax Department . When a dealer exports the goods, then he has to give a H form to the supplier of the goods as a proof of export alongwith Bill of lading. In case, the seller does not receive H form, he has to pay full amount of tax at the time of assessment. Like C form, it can also be downloaded from Deptt.’s website.
Form H certifies that:

  1. Goods were purchased after, and for the purpose of complying with, the agreement or order No. _____ dated _____ for or in relation to such export.
  2. Goods purchased have been sold in the course of export out of territory of India; and
  3. If goods are reimported into India purchasing dealer will inform the assessing authority of the selling dealer.
    Provisions of furnishing of H form do not apply to where an exporter makes random purchases of goods and whenever he gets an export order; he supplies goods out of his stocks. Also furnishing of H Form is not applicable, where purchased and exported goods are different.

I Form

Inter-state sale, made to a Special Economic Zone (SEZ) dealer registered under the Central Sales Tax Act, 1956 for use by him in authorized operations in the unit in SEZ, is exempt from payment of the Central Sales Tax if the selling dealer furnishes Form I to its assessing authority after obtaining it from the SEZ dealer. Forms I are obtained by SEZ dealer from office of the Development Commissioner of SEZ in which his unit is located.

J Form

Sub-section (3) of section 6 of the Central Sales Tax Act, 1956 provides for granting exemption from tax on inter-state sales of any goods made to any official, personnel, consular or diplomatic agent of-

  1. Any foreign diplomatic mission or consulate in India; or
  2. The United Nations or any other similar international body,
    Entitled to enjoy privileges under any convention or agreement to which India is a party or under any law for the time being in force, if such official, personnel, consular or diplomatic agent, as the case may be, has purchased such goods for himself or for the purpose of such mission, consulate, United Nations or other body.