H form

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 October 2011 DEAR SIR,

PLEASE GIVE ANSWER HOW I WILL GOT THE H FORM . AND PLEASE GIVE ME ANSWER IF I WANT TO DO EXPORT THROUGH UNDER CT-1 AT THAT TIME H FORM IS NEED OR NOT?????/

PLEASE REPLY

U S Sharma

U S Sharma (Expert)
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14 October 2011 an merchant exporter is eligible to get Form H and issue to supplier of goods.

CT-1 is for excise exemption, not for vat

MJ Krishnamurthy

MJ Krishnamurthy (Expert)
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14 October 2011 Mr.Author,
You can get the 'H' form either on line from the web site of your state sales tax/commercial tax dept,if not,directly from the VAT office on request.
MJK

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Querist : Anonymous

Querist : Anonymous (Querist)

15 October 2011 but Dear All my query is that for that CST num is required or not?? because I have only GST num not CST num that's Why I am asking
Please reply

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 ### Obtaining Form H and Export Procedures

**1. Obtaining Form H**

Form H is used under the Central Sales Tax (CST) Act to claim exemption from sales tax on goods sold to a registered dealer who will export them. Here's how to obtain Form H:

1. **Registration Requirements:**
- Ensure that you are a registered dealer under the CST Act. If you are only registered under GST and not under CST, you will need to obtain CST registration to issue Form H.

2. **Application for Form H:**
- **Buyer's Responsibility:** The buyer (exporter) who intends to export the goods should fill out Form H. They need to obtain this form from their respective state sales tax or VAT department.

3. **Filling Form H:**
- The buyer completes Form H with details such as the seller’s name, address, description of goods, invoice details, and export information.

4. **Issuance and Submission:**
- The completed Form H should be submitted to you (the seller) along with the invoice. Verify and acknowledge the receipt of Form H.

5. **Record Keeping:**
- Keep a copy of Form H along with the invoice and other documentation for your records.

**2. Exporting Under CT-1**

CT-1 is a form used to declare that the goods being transported are meant for export under the Central Excise Act. If you are exporting goods under the CT-1 procedure, here’s what you need to know:

1. **CT-1 Form:**
- **Usage:** CT-1 is used primarily for excise duty purposes. It is applicable when goods are being exported under a duty drawback scheme or where duty-free procurement of goods for export is allowed.

2. **Requirement of Form H with CT-1:**
- **CT-1 and Form H:** If you are exporting goods using CT-1, Form H is generally not required as Form H is used for CST exemptions. The primary role of Form H is to declare that the goods are meant for export and to claim CST exemptions. However, for excise duty purposes, CT-1 is the relevant form.
- **Export Documentation:** Ensure that you comply with the requirements of the CT-1 form and maintain all relevant export documentation.

**3. CST Registration vs. GST Registration**

- **CST Registration:** Form H is applicable under CST provisions. If you are registered under GST but not CST, you may need to obtain CST registration if you wish to issue Form H.
- **GST Registration:** GST registration alone does not cover CST requirements. CST registration is necessary for transactions where CST is applicable, including issuing Form H.

### Summary

1. **Obtaining Form H:**
- It is obtained by the buyer (exporter) from their state’s sales tax department and must be submitted to you (the seller) along with the invoice.

2. **Export Using CT-1:**
- Form H is not required if you are exporting under CT-1. CT-1 covers excise duties, while Form H is for CST exemptions.

3. **Registration Requirements:**
- If you need to issue Form H and are not CST registered, you must obtain CST registration in addition to your GST registration.

Make sure to comply with both CST and GST regulations to ensure proper documentation and tax compliance for your transactions.