Any one can explain about my query.. on Issue of H Form to supplier
We purchased goods from a supplier in AP for export purpose, on condition of Form H. Ours in musti state company. We are exported some quantity of material from AP and some quantity from Tamil nadu. Purchase order issued from AP and invoice for full quantity also received on AP address.
In the above case how to issue H Form to the supplier and what is the procedure?
Your immediate reply will be more appreciated sir.
25 September 2015
Mr CAK Swamy, H form is issued for a sale -in-the-course of export for claiming exemption from tax.You must be having VAT & CST registration in AP and TN also.For the goods moving from AP there should be an invoice from AP branch and for the goods of TN an invoice from that branch is necessary.Now purchases are made by AP branch only.This must be as per the purchase order of your importing customer.If it is split into two export sales i.e. from TN & AP from two different registrations no H form can be issued to the supplier of AP. The AP branch can not issue a H form for the part of the supplied goods exported by it also.Here VAT registration and movement of goods have to be kept in mind. Both branches coming under one multi-state company does not help....mjk
27 September 2015
Sir,all the goods are supplied by a supplier in AP to AP branch. AP exported some goods to Tamilnadu, and exported those goods from there. AP send those goods on stock transfer invoice with cst waybill and will collect Form F from Tamilnadu branch.
So, can we collect Form H separate separately for the stock exported from AP and Tamilnadu.
28 September 2015
Mr K Swamy,CA.: As said above by you the goods purchased in AP by the AP branch has been transferred to their TN branch against an 'F'' form.Hence no 'H" form can be issued to the supplier as the goods were not directly exported by the AP branch.....mjk
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