Seminar presented on the topic- Registration Of Dealers Under Central Sales Tax Act By, Shafia Umme...

Seminar presented on the topic-

Registration Of Dealers Under Central Sales Tax Act

By,Shafia Umme Tabassum,

110325, 6 th B'com A

BENEFITS OF REGISTRATION TO

DEALERS:

• Pay taxes at lower rates• In case of inter state trade or commerce, the dealer can collect tax from the buyer.

REGISTRATION

Registration is of two types:

compulsory

voluntary

Procedure for registration

To be followed by the dealer:An application shall be made to proper

authorityApplication is made in form aDealer must choose one place of

business as principal place.In case of-1. compulsory registration,

apllication is filed within 30 day of becoming liable under CST.

2.voluntary registration can be done any time.

A fee of rupees 25 shall be paid with every application.

Contents of form -A

To be followed by the registering authorities:

Authorities shall enquire as to the particulars mentioned in form-A.

To check whether the registration fee is paid.

If required to impose a security in cash or personal bond.

Reasons for demanding security:

To ensure proper realization of sales tax.Proper use and custody of the forms

issued to the dealer under the CST.

Grant of registration certificate:u/s sec7(3)

Rejection of application

Any queries??