Extension of Due Date for making Online Application for obtaining Declaration Form-C under the Goa CST Act

Feb 21, 2018 | by Avantis RegTech Legal Research Team

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General Compliance

Various representations are being received from the dealers on the trade circular requesting extension of due date for making online application for obtaining declaration Form C. In this regard, the State Government of Goa has clarified as under:-

The Goa Goods and Services Tax Act, 2017 is enforced from July 1, 2017 and simultaneously, the amendment to the Central Sales Tax Act, 1956 (CST Act) came into effect from the same date by virtue of which, "Goods" for the purposes of the CST Act means only the six goods that is:

(i)       Alcoholic liquor for human consumption,

(ii)     Petroleum crude,

(iii)   High speed diesel,

(iv)    Motor spirit (common I) known as petrol),

(v)     Natural gas and

(vi)   Aviation turbine fuel.           

As a result, the dealers dealing in goods other than these six goods have ceased to be the dealers for the purpose of the amended CST Act with effect from July 01, 2017 and those making inter-State sale of any goods other than these six goods have ceased to be liable to pay tax under the CST Act with effect from July 01, 2017 and as such, they need not file any return under the CST Act. The registration granted earlier under Section 7(1) of the CST Act to such dealers, whose liability has now ceased, has become infructuous.

Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, provides as under:-

"The declaration in Form C or Form F or certificate in Form E-I or E-II shall be furnished to the prescribed authority within three months after the end of the period to which the declaration or certificate relates:

Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may allow such declaration or certificate to furnished within such extended time as that authority may permit."

Thus, the last date for furnishing the declaration Forms in case of such dealers was September 30, 2017. In case of inter-State sale / branch transfers, the seller / transferor of goods is required to furnish the forms as aforesaid after obtaining the same from the counterpart purchasers / receivers of goods which means that the time limit of three months also applies for the counterpart purchasers / receivers of goods to apply and obtain these Forms their jurisdictional authorities and furnish to their suppliers / transferor of goods.

Further, the dealers were required to furnish the details of declaration forms 'C', ‘F', 'H' and 'I' in Form TRAN-1, while availing the transitional input tax credit upon their migration to GST. Form TRAN-1 was required to be filed by such dealers on or before December 27, 2017.

In view of the above facts, it was clarified that the dealers who ceased to be dealers under the CST Act should apply online and obtain declaration Form 'C' for the inter-State transactions effected during the pre-GST regime on or before December 27, 2017

Considering the requests made by dealers, the Goa Government has now decided to give a one-time opportunity in respect of grant of declaration forms thereby allowing the dealers to apply online and obtain the declaration forms. The one-time opportunity should be exercised by the dealers on or before 31st day of March, 2018, in the manner provided in this Trade Circular.

Invariably, the entire process of making application for declaration forms and issue thereof for any period prior to July 01, 2017 shall be completed on or before March 31, 2018.



URL: http://goacomtax.gov.in/uploads/content/pdf/522_CI_TRADE_CIRCULAR_5_of_2017_18_pdf_pdf.pdf


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