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Clarification regarding issue of statutory forms

GST - States - No. 3521/CTD/HQ/2017-18 - Dated:- 4-9-2017 - GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT No. 3521/CTD/HQ/2017-18 CIRCULAR Dt. 04-09-2017 After the implementation of the CST Act w.e.f. 01.07.2017, representations have been received from various quarters seeking clarification on different aspects of the Central Sales Tax Act, 1956, such as Liability, Return, Registration and the eligibility to make interstate purchase of goods against Form C. The issues in the representatio .....

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i) Aviation turbine fuel have been retained whereas all other goods have been subjected to levy of tax under GST Act. 2. Consequent upon such amendment of the Constitution, the (Central Sales Act, 1956) and the (Puducherry VAT Act, 2007) have also been amended. In the amended CST Act, 1956 and PVAT Act, 2007 the word "Goods" means only the aforesaid six goods which are not subjected to levy of GST. Therefore. post - amendment, the provisions of the CST Act as well as the PVAT Act are n .....

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ted earlier u/s 7 (1) of the CST Act to such dealers, whose liability has now ceased, has become infructuous. 4. Some dealers, despite not having liability to pay tax under the CST Act were registered u/s 7(2) of the CST Act because they were earlier liable to pay tax for their sales under the pre-amended PVAT Act. Now, consequent upon amendment of the PVAT Act w.e.f. 01.07.2017, dealers not selling the aforesaid six goods are no more liable to pay tax under the PVAT Act. Therefore, with the ces .....

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registration granted earlier. Such dealers can also make interstate purchase of the aforesaid goods against Form C for only for re-sale or processing of any of the aforesaid six goods. New dealers attracting liability on account of interstate sale of these aforesaid six goods can apply for registration which can be granted to them u/s 7 (1) of the CST Act. 6. Dealers liable to pay tax under the PVAT Act on account of intra-state sale of the aforesaid six goods and already registered under the PV .....

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