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??