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All about H Form for exporter - All About Finance

All about H Form for exporter

What is H form?

 H form is the certificate issued by Sales tax/ VAT department as proof of export.

Who can apply H form?

Only register dealer who exports the goods outside Indian can get H form.

What is use of H form?

State sales tax is applicable when goods sold in the state. Central sales tax is applicable when there is an interstate sale. There is no sales tax on exports of goods. When the dealer is not a direct exporter, but he is selling the goods to exporter then dealer can ask the H form the exporter. When exporter is ready to give the H form as a proof of export the seller will not charge the sales tax in the invoice. However, if exporter is not able to provide the H form to the seller then seller is liable to pay the sales tax as per applicable rate.

How to apply for H form?

First register dealer should file the sales tax return to the department according to his applicable periodicity. He should mention the details of the exports in the return in appropriate column. Central sales tax returns are also required to file along with the state sales tax returns.  Then exporter can apply for H form. Exporter should mention all transactions on quarterly basis in the H form application.

What are the content of the H form application?

For the application of H form; the dealer should have to mention the following data in the H form application

Name of the dealer

TIN number of the dealer

Period of transaction i.e. quarter

Total number of transactions

Description of the goods

Email Id and Mobile number of the supplier

After receiving H form, what is the duty of the exporter?

After the application, the sales tax department verifies the details of the application.  Department will send the H form to the exporter if there is no defect in the application. One H-form contains original, duplicate and counter folio copies. Exporter will send original copy of H form to the seller.

CA Rajendra Shete
The author is FCA, Dip. IFRS (ACCA, UK). He is practicing Chartered Accountant since 2004. He can be reached at ca.rajendra.shete@gmail.com. CA Rajendra Shete is the author of the book The Rules and Red Flags. - To know more about the book pls visit !

7 thoughts on “All about H Form for exporter”

  1. What if exporter apply for H form and if holds H form with him to trouble supplier please guide way ahead for supplier

    Regards

    Reply
  2. If the description in the form H is different from that of Invoice will there be any issue as on other supporting documents it is as per invoice.

    Reply

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