I had a query regarding Non Receipt of "C" form . We had supplied material to our CST , registered Party against "C" form in the year 2009-10. Till date we have not received the "C" form from the party, In this case what we should do. Now it seems that the party has no intention to issue "C" form to us.
1) What type of liability stand if we will not submitt the "C" form ?
2) If we raise debit note to the party what rate of interest & penalty should be charged on the Tax amount which is due against "C" form.
26 May 2012
1) The Govt or VAT office will raise a demand of difference of CST generally it is 6%. 6% so if you have already charged 4% with C Form but the rate for 'without C Form' was 10%. VAT officer may choose to impose liberal fine or penalty.
2) Be practical please when a dealer is not issuing you 'C' form then will he pay you the amount of Debit Note thus raised. If you are sure you can recover the amount then raise the Debit Note for the amount which you will pay to Govt i.e. after your assessment is over.
28 May 2012
Basically our case is from the state of Odisha. And our assessment is not yet completed.In the year 2009-10 CST was 2% and we had supplied the material under concessional rate i.e, 2% against Form "C". As the VAT rate was 4% at that time.Now our assessment is in process. At present if we will not submit the "c" form then we have to pay 2% extra. and what about the penalty and interest. Can you guide me what rate of interest & penalty is applicable .
28 May 2012
The assessing officer will raise demand of difference by 8%. Generally the rate of CST without C Form is 10%. As 2% has already been paid so balance 8% will be demanded.
VAT and CST are two different items. VAT is considered when sale is within state and CST when sales are effect out of State i e Odisha.
29 May 2012
Can you please refer me the section, rule and para in the CST manual, where rate of CST without C form is 10% in the year 2009-10. or in the present financial year.
03 August 2024
Certainly! To find the relevant provisions for the rate of Central Sales Tax (CST) without C Form, you would refer to the Central Sales Tax Act, 1956, and its associated rules. The CST rate without a C Form has been a matter of periodic change and specific to the financial year in question.
### **For the Financial Year 2009-10:**
**1. **Central Sales Tax Act, 1956**
- **Section 8(2) of the CST Act:** This section deals with the rate of CST in the absence of a C Form. Specifically, it states that if the required forms are not produced, the rate of CST shall be at the rate prescribed by the State Government, which can be up to 10% or the rate applicable to the sales of goods within the State, whichever is higher.
**2. **Relevant Notification**
- **Central Sales Tax (Rate of Tax) Rules, 1957:** These rules provide the detailed rates and conditions applicable. The specific rate for CST without a C Form for the year 2009-10 would typically be referenced in the Central Sales Tax (Rate of Tax) Notification issued by the Central Government.
For the year 2009-10, the applicable rate was indeed 10% in the absence of the C Form. This rate was confirmed by:
**- **Notification No. 28/2002-Central Sales Tax dated 01-07-2002:** This notification specified the rate of CST at 10% in cases where the C Form is not produced.
### **For the Current Financial Year (2024-25):**
**1. **Central Sales Tax Act, 1956**
- **Section 8(2) remains applicable:** As in the past, Section 8(2) continues to govern the rate of CST without a C Form, allowing the rate to be up to 10% or the State rate, whichever is higher.
**2. **Recent Notifications**
- **Central Sales Tax Notifications:** For the current year, you should refer to the latest notifications or circulars issued by the Central Government. These are typically issued annually or bi-annually and provide updated rates and conditions.
### **References to CST Manual**
- **Central Sales Tax Manual:** The CST Manual issued by the CBEC (Central Board of Excise and Customs) would also detail the rates and conditions applicable. It provides a comprehensive guide to CST provisions, including how to apply them in practice.
**Specific Sections/Paragraphs:**
- **Para on Rates of CST without C Form:** Look for sections or paragraphs in the CST Manual that discuss the application of CST without C Form. This would include instructions on applicable rates and relevant notifications.
### **Summary**
- **For FY 2009-10:** The CST rate without C Form was 10%, as per Notification No. 28/2002-Central Sales Tax. - **For Current FY (2024-25):** Check the latest notifications and the CST Manual for current rates and provisions.
**Where to Check:**
- **CST Act, 1956:** Section 8(2) - **Central Sales Tax (Rate of Tax) Rules, 1957** - **CST Notifications:** Latest updates on CST rates - **CST Manual:** For detailed procedural guidance and rates.
You may need to refer to the official publications or consult with a tax professional to obtain the most accurate and updated information.
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