Procedure to be followed

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 May 2014 I have received a order from the department demanding me to pay CST for the amount of turnover whose declaration as per Annexure I have not been submitted.

I'll get all the C forms which I haven' received yet.

What should I do , I don't want to pay the demand because I'll get the C form's in near future.

MJ Krishnamurthy

MJ Krishnamurthy (Expert)
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07 May 2014 You should file an application before the LVO for granting more time to file the 'C' forms,stating some reasons.The forms are to be filed as early as possible......mjk

Querist : Anonymous

Querist : Anonymous (Querist)

12 May 2014 Sir,

Can you please guide how the application should be drafted or is there a particular form for the same.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 If you have received a demand from the department for Central Sales Tax (CST) due to non-submission of C forms and you are expecting to receive the C forms shortly, you need to respond to the demand appropriately to avoid unnecessary payments. Here’s a step-by-step guide on how to handle this situation:

### 1. **Assess the Situation**
- **Review the Demand Notice:** Carefully read the demand notice to understand the specifics of the CST liability being claimed and the reasons provided for the demand.
- **Gather Documentation:** Ensure that you have all the necessary documentation that supports your claim for CST exemption, including the C forms you are expecting to receive.

### 2. **Prepare a Reply to the Demand Notice**
Draft a formal reply to the demand notice, explaining that you are in the process of obtaining the C forms and that these forms will be submitted shortly. Here’s a sample format for the reply letter:

---

**[Your Company Letterhead]**

**Date: [Insert Date]**

**To**
**The [Name of the Department]**
**[Department Address]**
**[City, State, ZIP Code]**

**Subject: Reply to Demand Notice for CST Payment**

Dear Sir/Madam,

**Ref: Demand Notice No. [Insert Demand Notice Number] dated [Insert Date]**

I am writing in response to the demand notice received from your department regarding the Central Sales Tax (CST) liability for the turnover for which the C forms have not yet been submitted.

Please note the following:

1. **Pending C Forms:** We are in the process of obtaining the C forms for the relevant period. These forms were not submitted earlier due to [provide a brief explanation if applicable, e.g., delays in receipt from the buyers].

2. **Expected Receipt:** We expect to receive the pending C forms shortly. As soon as we receive these forms, we will submit them to your department along with the relevant annexures.

3. **Action Taken:** In the interim, we have taken all necessary steps to ensure that the forms are collected and submitted at the earliest. We request you to kindly consider this in light of the fact that the CST liability would be adjusted once the C forms are submitted.

4. **Additional Documentation:** If there are any additional documents or information required from our end, please let us know, and we will promptly provide them.

We respectfully request you to defer the payment demand until the pending C forms are submitted. We assure you of our compliance and cooperation in this matter.

Thank you for your understanding and cooperation.

Yours sincerely,

**[Your Name]**
**[Your Designation]**
**[Your Company Name]**
**[Contact Information]**

---

### 3. **Submit the Reply**
- **Send the Reply:** Submit the drafted reply to the department by hand delivery, registered post, or any other mode specified by the department.
- **Keep Copies:** Retain copies of all documents and correspondence for your records.

### 4. **Follow Up**
- **Monitor the Situation:** Keep track of the status of your reply and ensure that you receive the C forms as expected.
- **Submit C Forms:** Once you receive the C forms, promptly submit them along with any additional documentation required to support your claim for CST exemption.

### 5. **Further Action if Required**
- **Appeal:** If the department does not respond favorably or if you receive further notices, you may need to file an appeal or seek legal advice.
- **Consult a Tax Professional:** It may also be beneficial to consult with a tax advisor or legal expert who specializes in CST matters to ensure compliance and proper handling of the situation.

By following these steps, you can effectively manage the demand for CST payment and ensure that your case is handled correctly.