Manan P Shah
+3 Others

can you explain me to why form f and form h should be used ?
From India , Pune
Form F should be used at the time of stock transfer at branch, and form h should be used when at the time of sales to merchant exporter.
From India , Rajkot
Form F is a certificate in which the registered dealer certifies that he has moved goods in interstate without payment of CST. It covers not only Branch Transfer, Consignment sale (moving goods to agent) but also Material sent to job worker for getting the job work done. As per recent judgement of Hon'able SC Rejected material sent back to original supplier also to be covered under F form as no tax/CST is payable on these transctions
From India , New Delhi
Hi All,
I need one clarification, I work in a Pvt Ltd. company in our company we get material from our HO in Mumbai and we in Karnataka Assemble those materials by adding some locally purchased materials and return it to HO as finished Product. now my Question is should we both the party provide Form F to each other?

From India, Bangalore
Dear sushan In your case both the transtion are indipendent from each other. Both are required to issue form "F".
From India , New Delhi
Thanks a lot. But last time one representative from LVO took a visit to our premises and stated that we are wrong, only our HO must issue Form F and we here in Karnataka undertaking Job Work so no need to issue Form F. So i got confused and posted my Question.

From India, Bangalore
Dear Sushant
Please go through the text of form "F". It is a declaration under CST Act, the crux of which is that I, the registered dealer under CST act have moved some items under the act, for which we have not charged the CST due to reasons "goods are being moved after the job worker and not for sale/ or the goods are being sent for job work and not for sale/ or defective goods being sent back and not under sale etc.". In other words where goods are moved in the interstate without charging the Tax form "F" is required.
Anil Sood

From India , New Delhi
one question one Co. name is XYZ ltd which is situated in ahmedabad, then can it sale the material to another co. name ABC ltd which is mumbai. on F form basis as ABC ltd. is not its branch
From India, Ahmedabad
‘F form’ is required for stock transfer to branches/ consignment agents or vice-versa from one state to another, without attracting charge of CST. As per section 6A(1) of the CST Act, submission of ‘F form’ with complete details of movement of goods is mandatory to prove stock transfer. Otherwise, the transaction will be treated as normal central sale for all purposes of CST Act including for charging CST at applicable rates. In fact ‘F Form’ is an evidence to prove that the goods are sent out to other states on ‘stock transfer basis’ and not on ‘sale basis’. The consignment agent/ branch/ HO receiving such stock transfer consignment is required to issue ‘F Form’ to the selling outlet (HO/ Branch/ Consignment Agent) or transferror dealer.
It may be noted that if the movement of goods is ‘occasioned on account of sales’, the movement will be treated as interstate sales. There are many disputes with the VAT Authorities on this issue. so the transfrerror unit has to take due care to avoid applicability and attraction of CST on such transfers. These matters are open for investigation by the VATO and are not settled until the assessment order is passed by the VATO in due course.
H Form’ under CST is issued when the inter-state buyer is an exporter and buys the goods for the purpose of exports. If the exporter buyer (who belong to other state) issues ‘H form’, the selling dealer is not required to charge or pay any CST on the transaction. The selling dealer should obtain ‘Form H’ from the exporter buyer in due course along with Bill of Lading for onward submission to the VAT Deptt. or else eventually the selling dealer has to pay CST at full rate as may be applicable. Selling dealer should always obtain security to the extent of amount of applicable CST/ VAT which is not charged due to anticipated issuance of Form H and the same may be released after receipt of duly filled up ‘Form H’ along with copy of the Bill of Lading in due course.
It may be noted that ‘H form’ is meant to facilitate exports/ penultimate sale of the same goods only, thru a merchant exporter, i.e. ‘H form’ should not be used for buying raw materials for the purpose of use in manufacture of finished goods which are proposed to be exported.

From India,
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