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Procedure to be followed for reimbursement of Central Sales Tax (CST) on supplies made to Export Oriented Units (EOUs) and units in Electronic Hardware Technology Park (EHTP) and Software Technology PARK (STP)

APPENDIX 14-I-I - Old_Provisions - Appendix - DGFT - APPENDIX 14-I-I - APPENDIX - 14-I-I PROCEDURE TO BE FOLLOWED FOR REIMBURSEMENT OF CENTRAL SALES TAX (CST) ON SUPPLIES MADE TO EXPORT ORIENTED UNITS (EOUS) AND UNITS IN ELECTRONIC HARDWARE TECHNOLOGY PARK (EHTP) AND SOFTWARE TECHNOLOGY (Please see Para 6.11(c)(i) of FTP) Note: Please see paragraph 6.11(c)(i) of the Chapter 6 of Foreign Trade Policy 1. The procedure given hereunder shall be applicable for reimbursement of Central Sales Tax. 2. T .....

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onsumables, packing materials, capital goods, spares, material handling equipment etc. on which CST has been actually paid by the EOU/EHTP/STP. (b) While dealing with the application for reimbursement of CST, the Development Commissioner or the designated officer of EHTP/STP shall see, inter alia, that the purchases are essential for the production of goods/services by the units. (c) For payment of interest in accordance with para 6.11 (c) (i) of FTP, separate application for claiming interest i .....

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oncerned or the designated officer of the EHTP/STP. (ii) As soon as the goods are received by the EOU/EHTP/STP unit in its premises it will be entered in the material receipt register kept for the purpose. The register must show the details of goods, quantity, the source of purchase and the C Form against which purchase is made, etc. which will be subject to periodical check by the authorized staff of the Zone/Customs administration. A Chartered Accountant s certificate regarding the verificatio .....

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file. (iv) Claims shall be admissible only if payments are made through the bank accounts maintained by EOU/EHTP/STP unit or DD emanated from its accounts. (v) The claim shall be submitted along with the following documents: a) Chartered Accountant s Certificate, meeting the following criteria, certifying receipt of the goods as shown in Annexure-II in the bonded premises, scrutiny of original invoice/bill of the supplier and proof of payment against each invoice/bill and its reconciliation with .....

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partnership Chartered Accountant firms located in the regions indicated in (i) above, should have at least two full time partners, one of whom should be an FCA. (iii) In case of units located in other regions, the partnership Chartered Accountant firms should have at least one full time partner, who should be an FCA. (iv) For the regions indicated in (i) above, the Chartered Accountant firm be located in the area where the unit is situated otherwise qualification of (iii) shall apply. b) Photos .....

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as cancelled and the Photostat copy will be retained by the officer for keeping in respective file. In the event of the same C form being used again, the verification could be done at the time of scrutiny from the self-attested photocopies. The firm must indicate the file No. on which the original stands submitted. (vi) The reimbursement will be limited to the payment of CST against C Form only except in case of IT enabled services (ITES)/Business Process Outsourcing (BPO) units. (vii) The EOU/ .....

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e CST reimbursement claim may be made in the quarter in which the full payment has been effected against the invoice/bill. Whenever application is received after expiry of last date of submission of such application, provisions of para 9.3 of the HBP Vol. 1, would apply. (ix) Application for supplementary claim will be considered as per provisions of para 9.4 of HBP Vol I. (x) The claim for CST reimbursement for the amount below ₹ 100/- on any single invoice shall not be entertained. (xi) .....

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ticular quarter should be done in the next quarter through generation of computer statements on the basis of serial numbers. The random list will be generated by the Development Commissioner personally. (xiii) In case some glaring error or irregularity is detected against any unit in claiming CST reimbursement, action to recover the amount paid and levy penalty would be taken under FTDR Act against such unit. (xiv) Any dues of the Government viz. arrears of Lease rent, amount on account of a Cou .....

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ter of Approval issued under EOU/ EHTP/STP Scheme (b) Whether the Letter of Approval is still valid on the date of this application. : : 4. Registration No:(With date or issue) issued by S.T. Authorities under CST Act 1956 : 5. Details of the goods brought into units (a) Name and address of the supplier (including the name of the state where the supplier is located) (b) Description of Goods (c) Quantity (d) Value (e) Date of purchases of goods (f) Date of receipt of goods in the Customs Bonded P .....

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made in future against purchase covered by the application. (a) The goods for which the claim has been made are meant for utilization/production of goods/services of the EOU/EHTP/STP unit and will be utilised only in our factory and we shall not divert or dispose off the material procured without obtaining prior permission of the concerned Development Commissioner. (b) The goods for which the claim has been made have been entered into the stock register maintained by the unit. (c) Any informati .....

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lock Letters : Designation : Name of the Applicant : Firm : ANNEXURE - II CHARTERED ACCOUNTANT CERTIFICATE I/We hereby confirm that I/We have examined the prescribed material receipt registers, books of account and the bank statement in respect of the goods mentioned in the table appended, and each entry of the application of M/s_______________ for the period- and hereby certify that: (i) The following documents/records have been furnished by the applicant and have been examined and verified by .....

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DTA suppliers in respect of goods received against the original invoice bill(s) as indicated in the table annexed hereto. (iv) The payments have been made through normal banking channel and have been credited to the accounts of the DTA suppliers. (v) Such payment includes the amount of CST indicated in the respective invoices. (vi) All the items shown in the table are admissible for reimbursement of CST under provisions of EOU Scheme Neither I/We nor any of our partners is a partner/Director or .....

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tution where registered. Date: Place: TABLE DETAILS OF GOODS BROUGHT INTO UNIT AND CENTRAL SALES TAX PAID DURING THE QUARTER _________________________________________________ (i) S.No (ii) Name and address of the supplier (iii) Nature and description of goods (iv) Quantity received and accepted (v) Invoice value accepted (vi) Invoice/Bill No. and date: (vii) Date of Receipt of the goods and S.No. of entry in material receipt register. (viii) CST Amount paid (ix) C Form No. (x) Cheque/DD No. date .....

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