Return under cst

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 May 2014
Sir,

A dealer is registered under Mahavat as well as CST.He does not have any interstate sale or purchase transaction during 2013-14.Is he required to file return under the CST? If yes when & how?

Prateek Jain

Prateek Jain (Expert)
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08 May 2014 Answer to you query with bare law :

The Central Sales Tax (Bombay) Rules, 1957

Rule 5. Submission of returns.
(1) (i) Every dealer registered under the Act shall unless he has been exempted by the Commissioner, by an order in writing in this behalf, furnish a return in respect of each period for which his turnover is required to be determined under rule 11 of the Central Sales Tax (Registration and Turnover) Rules, 1957, such return shall be-

(a) in form III(B), if the dealer is required to furnish his return under the Maharashtra Value Added Tax Act, 2002 in respect of such period and in respect of each such place or constituent of business for which he is filing separate return under Maharashtra Value Added Tax Act, 2002;

Here Act Means CST Act 1956 & you are registered there & you have not exempted by the commissioner there. So you have to file the NIL return with VAT return.

In Maharashtra tax period is monthly & as per CST(R&T)Rules 1957 Rule 11 same tax period to be followed as per respective sales tax law.

So you have to file the return upto end of subsequent month.

Hope it will serve your purpose.