GENERATION
OF FORM C / C FORM IN E-C TAX NEW PORTAL
(ctd.tn.gov.in)
If any goods were sold to the registered
dealers or unregistered dealers or Customer Buyers outside the state, such sales
are called Inter-State Sales, CST Sales, and Sales to outside the State dealers
or buyers. The inter-State Sales are
liable for taxation or exemption as shown below and the Inter-State sales made
to the registered dealers outside the State were liable for taxation at
concessional rates as shown below and for availing concessional rates C Forms
were to be obtained from the purchasing dealer and to be submitted to the
concerned assessment circle.
RATES OF CENTRAL SALES TAX UNDER CENTRAL SALES TAX ACT 1956
IN TAMIL NADU
Sl.
|
Description
|
Rate of Tax
From
1.1.2007 to
31.3.2007
|
Rate of Tax
From
1.4.2007
to
31.5.2008
|
Rate of Tax
From
1.6.2008
|
1.
|
Inter-State sales covered by C Forms
|
4%
|
3%
|
2%
|
2.
|
Inter-State sales not covered
by
C Forms
|
VAT RATE
|
VAT RATE
|
VAT RATE
|
3.
|
Inter-State sales of Exempted
goods in the Fourth Schedule of
TNVAT Act, 2006
|
Exempt
|
Exempt
|
Exempt
|
4.
|
Inter-State sales of Goods
Exempted /
Rate of tax reduced by
Notification under Section 30(1) and 30(2)
of the TNVAT Act, 2006 which are covered by C forms
|
4%
|
3%
|
2%
|
5
|
Inter-State sales of Goods Exempted/Rate of
tax reduced by Notification under Section 30(1) and
30(2) of the TNVAT Act, 2006 which
are not covered by C Forms
|
VAT RATE
as per schedule
|
VAT RATE
as per schedule
|
VAT RATE
as per schedule
|
6.
|
Inter-State sales of taxable goods to
the unregistered
dealers outside the
state
|
VAT RATE
|
VAT RATE
|
VAT RATE
|
7
|
Inter-State sales of Exempted
goods to the unregistered
dealers outside the state
|
Exempt
|
Exempt
|
Exempt
|
8.
|
Inter-State sales to the Govt.
Departments /Organizations
outside the State (since Form D stands withdrawn
with effect from
1.4.2007)
|
VAT RATE
|
VAT RATE
|
VAT RATE
|
9
|
Inter-State sales to educational
institutions
with C Forms
|
4%
|
3%
|
2%
|
10
|
Inter-State sales to educational
institutions without C Forms
|
VAT RATE
|
VAT RATE
|
VAT RATE
|
Similarly if any goods were purchased
from the registered dealers or unregistered dealers or suppliers from the
dealers outside the State such purchases are called Inter-State Purchase, CST
Purchase, Purchases from outside the State. If the taxable goods were purchased
from the registered dealers outside the State, C Forms / Form C to be obtained
from the concerned Assessment Circle manually or from the Commercial
Department’s website ctd.tn.gov.in at present.
The Inter-State purchases made from the
dealers outside the State were to be disclosed in Annexure 8 of Form I return
with the following details.
BASIC DETAILS
Dealer TIN
Tax Period From
Tax Period To
ANNEXURE 8: LIST OF GOODS PURCHASED IN THE COUSE OF INTER-STATE
TRADE
Seller Taxpayer
Identification Number
Name of Seller
Seller Address
Seller State
Invoice/Delivery
Note
Purchase Order
No.
Purchase Order
Date
Commodity Code
Quantity /
Weight
Unit (Nos)
If others,
please specify
Purchase Value
(Rs.)
CST (Rs.)
Type of Form (C
Form, C Form against : C Form
EI/EII, Form H, Form I, without C Form)
(From the Drop down Menu)
Purpose of
Purchase
(If C Form
Selected)
(From Drop Down
Menu)
For Generation
or Distribution of Power
For
manufacturing of Goods or processing
For mining
For packing of
goods for Sale or Resale
For Resale
For Sale to SEZ
/ EOI
For
Telecommunication Network
For the purpose
of Export
Nature of
Transport Company
Means of
Transport (From the
Drop Down Menu)
(Air, Courier,
Inland Waterway,
Other means,
Railway, Road, Sea)
No. of Air
Consignment Note/Bill of
Lading/Railway
Receipt/Lorry Receipt/
Postal
Receipt/Other Document
Date of Railway
Receipt/Lorry Receipt/
Postal Receipt
or any other document
Indicating the
means of transport
Agreement Order
No.
Agreement
Order Date
Form C to
be obtained by the dealer
from the Assistant Commissioner or Commercial Tax
Officer of the respective
jurisdiction by whom the certificate of registration issued or
computer generated by the dealer himself through ctd.tn.gov.in website.
The dealer is eligible to issue Form C only for the goods mentioned in the dealer’s Certificate of
Registration in
Form B. The goods not included in the Certificate of
registration in Form B, is
not
eligible to issue Form C.
The Form C contains original,
Duplicate and Counter Foil. The Counter Foil of
the Form C to be retained by the dealer who effected
inter-State purchases of
goods at concessional rate and Original and
Duplicate to be furnished to the Selling dealer who effected inter-
State sales. The Selling dealer, who
received Original and Duplicate,
should present the Original to the Assessing Authority and retain the
Duplicate with him for record.
Single Form C can cover transactions of sales made in between same two dealers during
the
period of one quarter of
a financial year.
In the previous portal (www.tnvat.gov.in)
Form C and Form F will be generated on the 22nd of the succeeding month. But, in the
new portal C Forms will be generated based on inter-state annexure uploaded
while filling VAT Form I return on a quarterly basis. Dealers can download the
C Form in Web Portal after 50 days from the quarter end date. C Forms
can be generated only for the Quarterly period as shown below:
Period
|
C Form Generation Date
|
April, May, June
|
After 20th August
|
July, August, September
|
After 20th November
|
October, November, December
|
After 20th February
|
January, February, March
|
After 20th May
|
HOW TO GENERATE C FORM IN E-C TAX NEW PORTAL
v Type ctd.tn.gov.in in any browser.
v
Click Commercial Taxes
Department – Tamil Nadu (https://ctd.tn.gov.in/Portal)
v
Enter your Login ID (TIN
– Taxpayer Identification Number)
v
Enter your Login ID
Password
v
Enter the Captcha in the
field and Click Login.
v
A new e-Communication
will be visible and in that window click Authenticate for e-Services under
e-Services on the left side banner.
v
In the new window
Authentication for e-Services, select Tax Type from the Drop down Menu and
enter your Transaction Password and Click.
v
Now a Welcome page with
dealer’s Name with TIN Number will be visible and in that page click e-CST
Forms.
v
Now a Welcome page with
dealer’s Name with TIN Number and View/Generate e-CST Forms.
v
Then Select the Form Type
from the Drop Down Menu, Status from the Drop Down Menu, Return Period from the
Drop Down Menu and Year from the Drop Down Menu and click Submit.
v
Now a new window will be
visible with dealer’s Name and TIN and Form Type (Form-C), Status (Active),
Return period (Month from – to) and Year (Financial Year) will be visible.
Verify the details and click Submit button.
v
Now a Message will be
visible Forms are generated 1 month and 25 days after quarter end (in case of
Form C and Form H) or 1 month and 25 days after the month end in case of Form
F) and will ask a question Do you still want to continue? Now Click OK button.
v
Now a new window will be
visible with the above furnished details and with the following details.
Form
No. (Form Type)
Seller Name (Seller TIN)
Seller
State
Period
from – Period to
Total
Amount / No. of invoices
Status
Now verify the dealer’s
name, TIN, State, Period and Total Amount and Number of transactions and if the
details are found correct click Generate PDF.
Now Click (Save File) and Click OK Button.
Now take print out of the C Form generated and saved as PDF
File and send them to the inter-State suppliers after making entries in
relevant registers.
HOW TO SOLVE THE
PROBLEMS FOR
NON-GENERATION OF C
FORMS ONLINE
In certain inter-state purchase transactions C Form will not
be generated. The main reasons for non generation of C Forms are inter-State
purchases of goods not included in the Certificate of Registration and
furnishing of incorrect commodity code while furnishing monthly returns.
Such details will be visible when we enter into the
ctd.tn.gov.in portal after entering the Login ID and Login Password there may
be some alert messages.
For example when we enter with Login ID and Password a new
window will be visible and in the new window there may be a message in the box
like this.
Important Message(s) for
You
1.
You have 2 unread Message(s) Click Here to view
2.
Your Login Id is already Logged in with some other
system or previous session may be continued due to abnormal logout from web
portal.
Close
|
When we press Click here visible in blue colour a new window
will be visible and in that Received Messages new window there may be Messages
Unread Messages with an indication of you have 2 Unread Messages.
Sl.No. Subject Sender Date
1.
Commodity Mismatch
for return of June. 2016 ADMIN 21.7.2016
2.
Commodity Mismatch
for return of July. 2016 ADMIN 21.8.2016
When we click above another
new window will be visible with “View Received Message”
The message may be as follows:
From ADMIN
To TIN
Subject Commodity Mismatch for Return of Jul-2016
Message Dear Dealer,
This is to
inform you that while filling return “VAT
Form I” for
the month of “Jul-2016” you have carried out transactions for certain
commodities for which
you are not registered.
Acknowledgement number
for the same is “33---------“
Thanks
& Regards,
Department
of Commercial Taxes, Tamil Nadu
In such cases we will have
to make “Dealer Data Correction” and if there is any omission of commodities we
will have to make e-amendment of Registration.
If the commodity code numbers were wrongly mentioned while furnishing
monthly returns we will have to submit revised returns with correct commodity
codes and then we can generate C Forms.
EXTRACT
OF FREQUENTLY ASKED QUESTIONS AND
ANSWERS AVAILABLE IN THE WEBSITE
QUESTION
|
ANSWER
|
What are the conditions to be fulfilled to generate C, H, and I
Forms?
|
Condition
for generation of C, H, I Forms:
·
Forms are generated
quarterly.
·
Confirmed CST return
(with annexure 8) for at least one month of the quarter should be filed
·
Payment for this
period should be realized.
·
Commodities entered
in return forms (CST i.e. Annexure 8 and annexure 9 of VAT Form I) should
match with the registered CST commodities.
·
Forms for the
quarter will be generated after 1 month and 20 days of quarter end.
·
Dealer
can check reasons for not generation forms in portal under e-Services menu -
e-CST Forms - e-CST Forms Status with Non Generated Forms as Status
|
What are the conditions to be fulfilled to generate F Forms?
|
Condition
for generation of F Forms:
·
Forms are generated
monthly.
·
Confirmed CST
return (with annexure 10) for at least one month of the quarter should be
filed
·
Payment for this
period should be realized.
·
Commodities entered
in return forms (CST i.e. Annexure 8 and annexure 10 of VAT Form I) should
match with the registered CST commodities.
·
Forms for the
quarter will be generated after 1 month and 20 days of quarter end.
·
Dealer can check
reason for not generation forms in portal under e-Services menu - e-CST Forms
- e-CST Forms Status with Non Generated Forms as Status.
|
Dealer wants to cancel / modify / generate new forms if forms are
already generated after 1 month and 20 days of quarter/month end. What needs to
be done?
|
Dealer
needs to file revised return, revising the return form and applicable
annexures. Condition to be kept in mind at time of revising return:
·
All entries for the
seller should be same for which generated forms does not require any changes.
·
All entries for the
seller should be updated for which generated forms require modifications.
·
All entries for the
seller should be deleted from last return for which generated forms require
deletions.
|
If forms are not generated by the dealers due to commodity mismatch
then what will the dealer do?
|
Dealer can amend the CST commodities using amendment through
E-registration and file the revised return to generate the forms based on new
commodities or Dealer can update the commodities in return and file the revised
return.
|
If the dealer has filed the revised return, what will happen to the
CST Forms issued earlier?
|
In case of revised return, the earlier issued CST forms will stand
cancelled and new CST forms will be issued automatically within 24 hours on
the basis of revised return. The intimation will be given to the dealer about
it.
|
Dealer has uploaded the XML for form EI and EII but acknowledgement
receipt has not been generated. What needs to be done?
|
Dealer
can click on View Submitted Forms on Issuance of EI / EII Form and check if
any sheet is uploaded previously for which acknowledgement is not generated.
If Yes, Dealer can directly click on Generate Acknowledgement in Issuance of
EI/EII Form link.
|
Dealer has uploaded the XML for form EI and EII but dealer wants to
upload new xml. What needs to be done?
|
Dealer can click on View Submitted forms on Issuance of EI/EII Form
and check if any sheet is uploaded previously for which acknowledgement is
not generated. The same sheet can be deleted by clicking on delete button if
dealer wants to delete the previously uploaded sheet and upload new one.
|
What do you mean by Verification of CST forms?
|
If a dealer has received any forms from other state than he can
verify the validity of such forms by entering TIN and E-CST Form number.
|
If I have received CST forms from other state then where can I store
such forms in the system?
|
There is a link under the E-Services panel on the informational
portal Upload CST Forms
received from other states where a dealer can upload the CST
forms received by him from other states.
|
If I have lost my Acknowledgement receipt of forms received from
another state, can I regenerate the same?
|
There is a link under the E-Services panel on the informational
portal View history of uploaded
CST forms received from other states from
where the dealer can re-view and download the acknowledgement receipts of
other states.
|
Similar procedure may be followed for generation of e-Form under the Central Sales Tax 1956 online.
Click the link given below to view latest FAQ:
https://ctd.tn.gov.in/documents/10184/188169/FAQ+-+020916/0dd7ed6f-aae2-4e4a-8ed9-c7f4725bf559
https://ctd.tn.gov.in/documents/10184/188169/Scroll+msg+reg+online+generation+of+forms_081216/9b637c0a-071e-43ac-a7c5-069c13c84910
https://ctd.tn.gov.in/documents/10184/188169/FAQ+-+020916/0dd7ed6f-aae2-4e4a-8ed9-c7f4725bf559
https://ctd.tn.gov.in/documents/10184/188169/Scroll+msg+reg+online+generation+of+forms_081216/9b637c0a-071e-43ac-a7c5-069c13c84910
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