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Issue of Form H

varun (Senior) (55 Points)

18 May 2010

Hi,

I would like to know if issue of Form "H" is compulsary for all commodities/ goods or are there any exemptions for the same.

Kindly help.

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7 Replies

RAMESH KUMAR VERMA ( CS PURSUING ) (43853 Points)
Replied 18 May 2010

MR. VARUN ,

WHOSE ARE EXPORTER ARE MANDATORY TO FILR FORM H .

AND PLEASE NOTED :

Prescribed forms under CST

Following are the forms prescribed under CST (Registration and Turnover) Rules, 1957.

Form	Descripttion	Frequency
A	Application for registration	Once
B	Certificate of Registration	Once
C	Declaration by purchasing registered dealer to obtain goods at concessional rate	To be obtained for every quarter and submitted on quarterly basis
D	Form of certificate for making government purchases (D form cannot be issued in case of sale made to Government on or after 1-4-2007)	No question arises after 1-4-2007.
E-I/E-II	Certificates for sale in transit	To be obtained for every quarter and submitted on quarterly basis
F	Form by branch/consignment agent for goods received on stock transfer	Monthly, but to be submitted to authorities quarterly
G	Indemnity bond when C form lost	When required
H	Certificate of Export	Upto the time of assessment by first assessing authority.
I	Certificate by SEZ unit	Not specified in rules (but should be submitted before assessment).
J	Certificate to be issued by foreign diplomatic mission or consulate in India or the UN Agency	Upto the time of assessment by first assessing authority.

IF YOU ACQUIRE ANY MORE INFORMATION PLEAS TELL, CA FRIEND CLUB EXPERTS WILL SATISFY YOU.

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Dinesh (CEO) (32 Points)
Replied 26 March 2011

We have purchased some medicines for export from a Gujrat based company in the year 2004-2005 . The goods were supplied directly to mumbai based custom clearing agent by the company and invoice was raised on us . We are based in Maharashtra. The goods were exported and we have forwarded the relevent export documents to the Gujrat company . The goods were invoiced without tax for export purpose.

From last one year the company is demanding Form "H" of the said transction. We have contacted sales tax dept but failed to get the old form H. Now the company has issued us a debit note for the not issuance of form H @ 10% .

Kindly suggest the way out as we have exported the Medicines, no tax should be levied on it. The tax sould be on factual basis and not on assumption. As we have submitted our PO, Export Order, Custom Clearance EP copy, Insurance, Airway Bill to the company as proof of export. LC copy as proof of export.

Please cuggest the steps to be taken to solve the matter.

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 26 March 2011

Originally posted by : Dinesh
	We have purchased some medicines for export from a Gujrat based company in the year 2004-2005 . The goods were supplied directly to mumbai based custom clearing agent by the company and invoice was raised on us . We are based in Maharashtra. The goods were exported and we have forwarded the relevent export documents to the Gujrat company . The goods were invoiced without tax for export purpose. From last one year the company is demanding Form "H" of the said transction. We have contacted sales tax dept but failed to get the old form H. Now the company has issued us a debit note for the not issuance of form H @ 10% . Kindly suggest the way out as we have exported the Medicines, no tax should be levied on it. The tax sould be on factual basis and not on assumption. As we have submitted our PO, Export Order, Custom Clearance EP copy, Insurance, Airway Bill to the company as proof of export. LC copy as proof of export. Please cuggest the steps to be taken to solve the matter.

you had to apply to your sales tax office to get H form, if rejected ten appeal to higher authority to get the form,

in absence of form you have to pay the 10% CST as without form his sales are taxed at full rate, the seller is right to get the tax so assessed.

Dinesh (CEO) (32 Points)
Replied 26 March 2011

Thanks for your reply to our query. Please clarify the following

1) Can it be applied now for form H of FY 2004-2005 ?

2) The other party is demanding the CST @ 10% plus penalty levied by sales tax authorities during the assesment on them. In this case If we provide Form H to the Party then what about the payment made by party to Sales tax authorities during assesment.

3) Sales tax authorities are not issuing form H for such old transction.

Please suggest steps to be taken

Pankaj Arora (Learner) (3134 Points)
Replied 26 March 2011

Sales tax dept. will not issue old transaction H forms because sales tax assessment has already completed and now party will not get any benefit if some how you give form to party because assessment has completed of F.Y. 2004.05.

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U S Sharma (glidor@gmail.com) (21063 Points)
Replied 26 March 2011

you had to tender form H within the year of export itself, by applying to the STO of your juridiction as for export they have to chek the return of the period in which export taken place, and issue the same, its a default from your office,

as at the time of completion of the assessment of year 2004-05 you had ignored the fact to issue form to the party, how its your liability to pay the tax and interest incurred to seller.

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Shree Ramulu (Accounts Manager) (22 Points)
Replied 14 May 2012

" We have purchased some medicines for export from a Gujrat based company in the year 2004-2005 . The goods were supplied directly to mumbai based custom clearing agent by the company and invoice was raised on us . We are based in Maharashtra. The goods were exported and we have forwarded the relevent export documents to the Gujrat company . The goods were invoiced without tax for export purpose.

Please cuggest the steps to be taken to solve the matter."

Ans: U should collect the Form H from the department with concerned VAT Officer or request with higher authortiy issue.

If not collected then u should pay 10% Tax as party is deamended.

G.Shree Ramulu

9739678545.