01 January 2015
Hello Everyone, I want to know " How to apply for 'C" Form online". And how many days it will take approximately to issue 'C' Form online ? Is 'C' will directly send to email id given in return ? for maharashtra state
03 January 2015
Sales Tax Department has changed the procedure for application of Declaration Forms w.e.f 01.02.2014 vide Circular No.4T of 2014
Existing Procedure for online applications upto 31.01.2014
Upto 31.01.14, the e-application form was simple and the dealer had to provide basic information such as TIN no. and Name of the dealer as well as supplier, description of goods purchased, No. of invoices and Value of purchases made, e-mail Id and mobile number of supplier. Once the application was filed, the department used to cross-verify the same with the information available with them such as validity of registration certificate of the dealer, description of goods, and whether the returns are filed for the period for which application for forms is made. After verification was done, forms were printed and sent directly to the registered address of the dealer. This process of the department was time consuming and forms were not received by the dealer within the stipulated time-period of 45 days from the date of application. Various reasons were given by the Sales Tax Department such as huge backlog of applications, shortage of stationery and man-power. Also in most cases dealer has to make various rounds of the department for getting the status of forms applied and in most cases forms were received after 2 to 3 months from the date of application.
As a result of the above difficulties faced by the dealers, the Sales Tax Department has started a new procedure from 01.02.2014 for filing of online form applications and getting the forms within the T+1 days on their e-mail Id.
New Procedure for Application of Declaration Forms w.e.f 01.02.2014
As per the new template for on-line C Form application, the dealer shall be required to make separate application for each period. Earlier the application for more than one period was possible in a single application. The dealer can make only two applications for a particular period irrespective of number of suppliers. Three separate Annexures have been prescribed for each of the Forms viz. C-Form & F Form Certificates in Form H Declaration in Form E-1 & E-II C Forms have to be applied on quarterly basis. But the dealers with periodicity of six monthly returns have an option of changing their periodicity to the quarterly and apply for the CST declarations on quarterly basis. Such application for change in periodicity has to be done at the beginning of the year. The declarant before applying for CST declarations shall ensure that the turnover of inter state transactions is within the limits of the turnover of interstate transactions shown by him in the return covering the period of transactions.