TMI BlogLiability, submission of return, registration, eligibility to make interstate sale/purchase and transfer of goods against Form-C and Form-F, etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... tion on different aspects of Central Sales Tax Act, such as liability, return, registration and the eligibility to make inter-state sale / purchase of goods against Form-C and inter-state stock transfer / receipt of goods against Form-F. The issues raised in the queries have been examined and clarification as given below is hereby issued for information of all concerned 1. In the Constitution (One hundred and first Amendment) Act, 2016 which paved the way for enactment of the CST Acts (SGST, CGST and IGST Act), the powers of States and the Union of India to levy tax on sale of six goods i.e. (i) alcoholic liquor for human consumption, (ii) crude oil, (iii) natural gas, (iv) HSDs (v) petrol and (vi) ATF have been retained whereas all othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore eligible for registration u/s 7(2) of the CST Act and the registration granted earlier in their favour 7(2) of the CST Act has become invalid. 5. Dealers making inter-state sale of only the aforesaid six goods will continue to be liable to pay tax under the CST Act and the registration granted earlier in their favour under the CST Act will continue to remain valid. They need not apply afresh and can file return as before on the strength of registration granted earlier. Such dealers can also make inter-state purchase of the aforesaid six goods against Form-C or receive goods by way of inter-state stock transfer against Form-F only for resale or use in manufacture or processing of any of the aforesaid six goods. New dealers attracting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.07.2017, they can apply online by 31.10.2017 in Tax Assam Portal ( www.tax.assam.gov.in ) for issue of such Forms. In such cases, forms will issued by the jurisdictional officer after due scrutiny and approval of the online application. 9. It is hereby made clear that dealers (including work contractors) who were till 30 06.2017, making inter-state purchase of Petrol and TIS Diesel against Form-C for use in the manufacture or processing of goods, other than the aforesaid six goods, or for use in telecommunication network, or for use in mining, or for use in generation, or distribution of electricity or any other form of power, have ceased to be the dealers under the CST Act w.e.f. 01.07.2017 as their liability to pay tax under the repe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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