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Seminar presented on the topic- Registration Of Dealers Under Central Sales Tax Act

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.

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Seminar presented on the topic- Registration Of Dealers Under Central Sales Tax Act

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  1. Seminar presented on the topic-Registration Of Dealers Under Central Sales Tax Act By, Shafia Umme Tabassum, 110325, 6 th B'com A

  2. 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.

  3. REGISTRATION Registration is of two types:

  4. Procedure for registration

  5. To be followed by the dealer: • An application shall be made to proper authority • Application is made in form a • Dealer must choose one place of business as principal place. • In case of- • compulsory registration, apllication is filed within 30 day of becoming liable under CST. • voluntary registration can be done any time. A fee of rupees 25 shall be paid with every application.

  6. Contents of form -A

  7. 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.

  8. 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.

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

  10. Rejection of application

  11. Any queries??

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