Procedure To Be Followed For Delhi Value Added Tax
Procedure To Be Followed For Delhi Value Added Tax
Following are the forms prescribed under CST (Registration and Turnover) Rules,
1957.
Description Frequency
Form
A Application for registration Once
B Certificate of Registration Once
C Declaration by purchasing registered To be
dealer to obtain goods at obtained for
concessional rate every quarter
and
submitted on
quarterly
basis
D Form of certificate for making No question
government purchases (D form arises after
cannot be issued in case of sale 1-4-2007.
made to Government on or after 1-4-
2007)
E-I/E-II Certificates for sale in transit To be
obtained for
every quarter
and
submitted on
quarterly
basis
F Form by branch/consignment agent Monthly, but
for goods received on stock transfer to be
submitted to
authorities
quarterly
G Indemnity bond when C form lost When
required
H Certificate of Export Upto the time
of
assessment
by first
assessing
authority.
I Certificate by SEZ unit Not specified
in rules (but
should be
submitted
before
assessment).
J Certificate to be issued by foreign Upto the time
diplomatic mission or consulate in of
India or the UN Agency assessment
by first
assessing
authority.