• Doubt related to CST

If we applied C-form of parties relating to same states, (don't know mistakenly entered such parties transaction on OMS sale or charge 2% cst by Declaring party) could we get C-form, Actually I got C-form of same states party, how it possible? I don't understand how Central Sales Tax Dept. could issue C-form, if parties relating to same States, even though it is a local sale.
Asked 4 years ago in GST from Pune, Maharashtra

The C form is issued for the inter state sales . Inter state sales means inter state movement of the goods . The goods should have physcially crossed the state boarder . Thus the consignor and consignee should be different states . The C -from can be issued even though both the seller and buyer are in the same state , provided the goods as a result of sales transaction moves from one state to another state . This situation is well covered under section 3(a) and 3(b) of the Central Sales Tax Act .

Prakash Sinha
CA, New Delhi Area, India
120 Answers
17 Consultations

4.9 on 5.0

It is not possible to get C-form to the same state party.

But you got the C-form under same state. So in that case please see to it that from where they issued and the party's address. Party have any benefits from the area of operations like SEZ have?

Please clarify this thing and have to see that C form you got from the same state for giving any opinion on this issue

Kavit Dilip Gadhia
CA, Mumbai
35 Answers

4.6 on 5.0

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