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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 -6H - Procedure - Appendix - DGFT - Appendix -6H - APPENDIX-6H (Please see Para 6.11 (c) (i) of FTP) 1. The procedure given hereunder shall be applicable for reimbursement of Central Sales Tax. 2. The Export Oriented Units (EOUs) and units in Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP) will be entitled to full reimbursement of Central Sales Tax (CST) paid by them on purchases made from the Domestic Tariff Area (DTA) or Export Oriented Unit (EOU) or Spec .....

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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 is not required and a single cheque for main claim and interest can be issued to the claimant. However, .....

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/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 authorised staff of the Zone/Customs administration. A Chartered Accountant s certificate / Cost Accountant s certificate regarding the verification of the materials receipt register relevant to the claim as at ANNEXURE-I .....

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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: i. 6[ Chartered Accountant's Certificate / Cost Accountant's Certificate, meeting the following criteria, certifying receipt of the goods as shown in ANNEXURE-II in the premises of the unit, scrutiny of original invoice/bill of the supplier and proof of payment against each invoice/bill and its reconciliation with 'C' Form. In case o .....

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the firm. (ii) In case of partnership Chartered Accountant / Cost 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 / FCMA. (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 / FCMA. (iv) For the regions indicated in (i) above, the Chartered Accountant firm be located in the area where the unit is situat .....

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e endorsement only, the items for which CST has been reimbursed should be indicated 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 I .....

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im has arisen. In case of procurement of goods against payment in installments, the 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 9.02 of the HBP would apply. (ix) Application for supplementary claim will be considered as per provisions of para 9.03 of HBP. (x) The claim for CST reimbursement for the amount bel .....

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Development Commissioner. Random checking of 5% of the claims of a particular 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 .....

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ing on ] 1. Name of the applicant : 2. Full postal address : 3. (a) No. and date of letter of Approval issued under EOU/ EHTP/ STP Scheme (b) Whether the Letter of Approval is still valid on the date of this application : 4. 1[ Registration No (with date of issue) issued by S.T. Authorities under CST Act 1956 ] : 5. Details of the goods brought into units : 8[(a) Name and address of the supplier (including the name of the state where the supplier is located) (b) Description of Goods (c) Quantity .....

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the best of my/our knowledge and belief. No other application for claiming CST has been made or will be 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 .....

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the amount overpaid will be refunded by me/us to the extent of the excess amount paid.] Signature : Name in Block Letters : Designation : Name of the Applicant : Firm : ANNEXURE-II CHARTERED ACCOUNTANT CERTIFICATE / COST 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 cer .....

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elevant information has been concealed or withheld. 4[(iii) The Payment has been made by the said M/s.______ to the "DTA/EOU/SEZ/EHTP/STP" 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 account of the "DTA/EOU/SEZ/EHTP/STP" supplier(s).] (v) Such payment includes the amount of CST indicated in the respective invoi .....

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gnatory ________________________ Name________________________ Membership No. ________________________ Full address________________________ Name and address of the Institution 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 .....

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: ANNEXURE III MINISTRY OF COMMERCE & INDUSTRY (O/o DEVELOPMENT COMMISSIONER, SEZ) File No…………………………………… Dated To …………………………………. ……………………………….… (Name & Address of the firm) Subject: Application for payment of CST .....

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the Scheme not applicable). The case is ripe for payment and cheque will be issued towards settlement of the claim upon receipt of funds from the Department of Commerce, Govt. of India. Yours faithfully, Assistant Development Commissioner For Development Commissioner - Notes:- 1.Substituted vide PUBLIC NOTICE NO. 14/2015-2020, Dated: May 30, 2016, w.e.f. 1st of April, 2015, before it was read as, " Registration No (with date or issue) issued by S.T. Authorities under CST Act 1956 " 2. .....

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udice to any other action that may be taken against us in this behalf. If as a result of scrutiny any excess payment is found to have been made to me/us, the same may be adjusted against any of the subsequent claims to be made by my/our firm or in the event no claim is preferred, the amount overpaid will be refunded by me/us to the extent of the excess amount paid. " 4.Substituted vide PUBLIC NOTICE NO. 14/2015-2020, Dated: May 30, 2016, w.e.f. 1st of April, 2015, before it was read as, &qu .....

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total of column (v), (vii) and (x) Cheque/DD amount. " 6. Substituted vide Public Notice No. 25/2015-2020 Dated 13th August, 2016 before it was read as, "Chartered Accountant's Certificate / Cost 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 'C' Form. In ca .....

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