{"id":1485,"date":"2015-10-10T00:00:00","date_gmt":"2015-10-09T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T17:45:34","modified_gmt":"2015-12-29T12:15:34","slug":"for-interstate-transaction-essence-of-delivery-of-goods-is-considered-and-not-date-of-sales-invoice-for-issuance-of-declaration-in-c-f-forms","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/mvat-cst\/for-interstate-transaction-essence-of-delivery-of-goods-is-considered-and-not-date-of-sales-invoice-for-issuance-of-declaration-in-c-f-forms\/","title":{"rendered":"For interstate transaction essence of delivery of goods is considered and not date of sales invoice for issuance of declaration in C \/ F forms"},"content":{"rendered":"

Office of the <\/p>\n

Commissioner of Sales
\nTax, <\/p>\n

Maharashtra State,
\nMumbai, <\/p>\n

Vikrikar Bhavan, 8th
\nFloor, <\/p>\n

Mazgaon, Mumbai-400
\n010.<\/p>\n

 <\/p>\n

TRADE CIRCULAR<\/p>\n

<\/p>\n

To, <\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

 <\/p>\n

No. VAT\/34\/Central Rep.\/B-                                                                                                       Mumbai,
\ndt. 06.12.2007 <\/p>\n

 <\/p>\n

Trade Circular No.- 70 T of 2007 <\/p>\n

 <\/p>\n

Gentlemen\/Sir\/Madam, <\/p>\n

 <\/p>\n

Sub: Issue and
\nreceipt of declarations in Form C \/ F \/ H.<\/span><\/p>\n

 <\/p>\n

Representations have been received by this office pointing
\nout the difficulties faced by the applicants for the declarations under CST Act
\nin Form C \/Form F\/Form H etc. In certain situations there is a time lag between
\nthe raising of the sale invoice\/ consignment note by the vendor situated
\noutside the State and the receipt of the goods by the purchaser in Maharashtra.
\nNormally, the dealers enter the purchase invoices in their registers as per the
\ninvoice date, but some dealers may enter such invoice in their purchase
\nregister on the basis of the date of the receipt of the goods or the date of
\ninspection of goods etc. In this situation, for a given transaction the date on
\nthe sales invoice and the date of purchase recorded in the purchase register
\nare different. <\/p>\n

2. The Sales Tax Officers in the Central Repository may
\nraise objections due to this mis-match of dates and refuse to issue the
\ndeclarations for the period of purchase as recorded by the purchaser or the
\nofficers in other branches may also take an objection that the sale\/consignment
\ntransfer against the declaration cannot be allowed due to the difference in
\ndates. Alternatively, <\/p>\n

the officers may ask the dealer to rectify the declarations.\n<\/p>\n

3. The 2nd proviso to rule 12(1) in the Central Sales Tax
\nRules (Registration & Turnover) <\/p>\n

rules, 1957 reads as follows: <\/p>\n

“Provided further that a single declaration may cover
\nall transactions of sale, which take place in a quarter of a financial year between the same two
\ndealers”.<\/p>\n

The 3rd Proviso to the same sub-rule reads as follows: <\/p>\n

” Provided also that where, in the case of any
\ntransaction of sale, the delivery of goods is spread over to different quarters
\nin a financial year or of different financial years, it shall be necessary to
\nfurnish a separate declaration or certificate in respect of goods delivered in
\neach quarter of a financial year”. <\/p>\n

The first proviso to Rule 12 (5), which relates to Form F
\nreads as follows: <\/p>\n

“Provided that a single declaration may cover transfer
\nof goods by a dealer, to any other place of his business or to his agent or
\nprincipal, as the case may be, effected during a period of one calendar
\nmonth.” <\/p>\n

4. The interpretation of these provisos leads to following
\nconclusions: <\/p>\n

<\/span>a) A single declaration in form ‘C’ etc. may be issued in
\ncase of all transactions of sale <\/p>\n

<\/span>in a given quarter between two dealers. <\/p>\n

<\/span>b) A single declaration in Form F may be issued in case of
\nall transfers effected in a <\/p>\n

<\/span>calendar month. <\/p>\n

<\/span>c) As far as the issuance declarations in form ‘C’ \/ ‘F’
\netc. for interstate transactions is concerned, the essence is the delivery of
\ngoods and not the <\/span>date of sale or date of transfer printed on the sale invoice\/
\nconsignment note.<\/p>\n

5. In view of the above, following instructions are issued
\nas regards the declaration in form ‘C’\/Form ‘F’ \/Form H etc.<\/p>\n

<\/span>A. The officers in the Central
\nRepository will not refuse the declarations only because for a given
\ntransaction the date of purchase\/transfer as <\/span>recorded by the purchaser falls in
\nthe next quarter\/month than the date of sale printed on the sale invoice. <\/p>\n

<\/span>B. The officers in other branches
\nwill also not object the sale\/consignment transfer against the declarations in
\nform ‘C’ \/ form ‘F’\/Form ‘H’ , if there <\/span>is a difference in recording the date
\nof transactions by the purchaser and the date recorded by the purchaser falls
\nin a next quarter\/month. This <\/span>clarification will therefore becomes applicable
\nin case of receipt of declarations in form C, H & F from
\nbuyers\/branch\/agent from other states. <\/p>\n

<\/span>C. It is needless to add that in
\nany case, the above referred Provisos do not, in any case, determine the date
\non which the sale\/transfer is said to have <\/span>taken place since the provisos speak
\nonly about the admissibility and production of the declarations and the
\nprovisos do not determine the event of <\/span>sale in any way. <\/p>\n

<\/span>This circular cannot be made use of
\nfor legal interpretation of provisions of law, as it is clarificatory in
\nnature. If any member of the trade has any doubt he may refer the matter to
\nthis office for further clarification. <\/p>\n

<\/span>You are requested to bring the contents
\nof this circular to the notice of all the members of your association.<\/p>\n

 <\/p>\n

(Sanjay Bhatia) <\/strong><\/p>\n

Commissioner of Sales
\nTax,<\/p>\n

Maharashtra State,
\nMumbai. <\/p>\n

 <\/p>\n

No. VAT\/34\/Central Rep.\/B-                                                                                                       Mumbai,
\ndt. 06.12.2007<\/p>\n

 Trade Circular No.-
\n70 T of 2007 <\/p>\n

 <\/p>\n

1. Copy forwarded To
\n:<\/span> <\/strong><\/p>\n

<\/span>a. All the Addl. Commissioners of Sales Tax in the State. <\/p>\n

<\/span>b. All the Joint Commissioner of Sales Tax in the State. <\/p>\n

<\/span>c. All the Sr. Dy. Commissioners of Sales Tax in the State. <\/p>\n

<\/span>d. All the Dy. Commissioner of Sales Tax in the State. <\/p>\n

<\/span>e. All the Asstt. Commissioners of Sales Tax in the State.<\/p>\n

2. Copy forwarded
\nwith compliments for information to:<\/span> <\/strong><\/p>\n

<\/span>a. The Deputy Secretary, Finance Department, Mantralaya,
\nMumbai. <\/p>\n

<\/span>b. The Under Secretary, Finance Department, Mantralaya,
\nMumbai. <\/p>\n

<\/span>c. The Accounts Officer, Sales Tax Revenue Audit, Mumbai and
\nNagpur. <\/p>\n

3.Copy to<\/strong>
\n<\/span>: All the Desks and Desk Officers in the office of the Commissioner of Sales
\nTax, Maharashtra State, Mumbai. <\/p>\n

                                                                                                                                                                                                <\/p>\n

( DILIP DIXIT) <\/strong><\/p>\n

Addl. Commissioner of
\nSales Tax (2), <\/p>\n

Maharashtra State,
\nMumbai<\/p>\n

<\/p>\n

Download<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Office of the Commissioner of Sales Tax, Maharashtra State, Mumbai, Vikrikar Bhavan, 8th Floor, Mazgaon, Mumbai-400 010.   TRADE CIRCULAR To, \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026   No. VAT\/34\/Central Rep.\/B-                                                                                                       Mumbai, dt. 06.12.2007   Trade Circular No.- 70 T of 2007   Gentlemen\/Sir\/Madam,   Sub: Issue and receipt of declarations in Form C \/ F \/ … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[154],"yoast_head":"\nFor interstate transaction essence of delivery of goods is considered and not date of sales invoice for issuance of declaration in C \/ F forms - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/mvat-cst\/for-interstate-transaction-essence-of-delivery-of-goods-is-considered-and-not-date-of-sales-invoice-for-issuance-of-declaration-in-c-f-forms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"For interstate transaction essence of delivery of goods is considered and not date of sales invoice for issuance of declaration in C \/ F forms - All About Finance\" \/>\n<meta property=\"og:description\" content=\"Office of the Commissioner of Sales Tax, Maharashtra State, Mumbai, Vikrikar Bhavan, 8th Floor, Mazgaon, Mumbai-400 010.   TRADE CIRCULAR To, \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026   No. VAT\/34\/Central Rep.\/B-                                                                                                       Mumbai, dt. 06.12.2007   Trade Circular No.- 70 T of 2007   Gentlemen\/Sir\/Madam,   Sub: Issue and receipt of declarations in Form C \/ F \/ ... 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The team can be reached at info@taxclick.org.","url":"https:\/\/taxclick.org\/author\/admin\/"}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Taxclick Team","author_link":"https:\/\/taxclick.org\/author\/admin\/"},"uagb_comment_info":1,"uagb_excerpt":"Office of the Commissioner of Sales Tax, Maharashtra State, Mumbai, Vikrikar Bhavan, 8th Floor, Mazgaon, Mumbai-400 010.   TRADE CIRCULAR To, \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026   No. VAT\/34\/Central Rep.\/B-                                                                                                       Mumbai, dt. 06.12.2007   Trade Circular No.- 70 T of 2007   Gentlemen\/Sir\/Madam,   Sub: Issue and receipt of declarations in Form C \/ F \/…","_links":{"self":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/1485"}],"collection":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/comments?post=1485"}],"version-history":[{"count":0,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/1485\/revisions"}],"wp:attachment":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/media?parent=1485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/categories?post=1485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/tags?post=1485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}