TMI BlogProcedure 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)X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Economic Zone (SEZ) or EHTP or STP or BTP, to EOU/EHTP/STP units must be utilized by them for production of goods/services and may include raw material, components, consumables, 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 6.10 (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, separate account will be maintained by Development Commissioner of Special Economic Zones for the amount of interest disbursed by them. 3. The procedure to be followed in this regard is indicated hereinafter and shall be strictly adhered to: PROCEDURE (i) The unit shall present its claim for reimbursement of CST in the prescribed form (ANNEXURE-I) to the Development Commissioner of the SEZ concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 situated otherwise qualification of (iii) shall apply. (v) Photostate copy of C Form except in case of IT enabled Services (ITES)/Business Process Outsourcing (BPOs) Units, issued by the EOU/EHTP/STP to the supplier in the DTA / EOU / STP / EHTP / SEZ with reference to the counterfoil produced by the unit. The counterfoil of C form will be returned to the unit after making suitable endorsement like cancelled/CST reimbursed duly signed by the authorised officer of the Zone administration. While making the endorsement only, the items for which CST has been reimbursed should be indicated as cancelled and the Photostate 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BPOs) Units without C form for the goods brought into the bonded Premises of the EOU/EHTP/STP for the quarter ending 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. 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) Whether goods are manufactured in India or imported (c) Description of Goods (d) Quantity (e) Value (f) Date of purchases of goods (g) Date of receipt of goods in the Customs Bonded Premises of the EOU unit (h) Total amount of CST paid against C Form (i) Total amount of CST paid (Without C form) by ITES/BPO Unit (j) Sales Tax Registration No. date of the supplier under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made by the said M/s.________________to the DTA/EOU/SEZ/EHTP/STP supplier(s) 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/ EOU/SEZ/EHTP/STP supplier(s). (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 for goods manufactured in India under provisions of EOU Scheme. Neither I/We nor any of our partners is a partner/Director or an employee of the above named entity or its associated concerns. I fully understand that any submission made in this certificate if proved incorrect or false, will render me/us liable to face any penal action or other consequences as may be prescribed in the law or otherwise warranted. Signature Stamp/seal of the Signatory_________ Name______________________________ Membership No._________________________ Full address______________________________ Name and address of the Institution where registered. Date: Place: TABLE DE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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