Late filing of application u/s 7(1) of central sales tax act 1956
saju sathyadevan
(Querist) 21 February 2015
This query is : Resolved
Sir,
My client got registered under Chhattisgarh VAT Act on 15/04/2010. On the same date he also got registered u/s 7(2) of CST Act. The first Sale was made on 20/11/2010. But his previous lawyer forgot to file application /intimation to the department u/s 7(1)on this date, due to which, today, I couldn't apply for E-1 form on online for a subsequent sale made u/s 6(2)on 10/07/2013. If I am giving intimation u/s 7(1) today, then I can apply for statutory forms (C and E-1 forms) only for sales made after this date. But, I want to apply for sales made from 10/07/2013.
So, what is the remedy/rule where I will be giving intimation to department in present date, but, it should have a retrospective effect i.e, from the first sale made on 20/11/2011. Kindly advice me with relevant sections, if possible.
R K JAIN
(Expert) 23 February 2015
Once you are registered under The CST Act wef 15.4.2010, you need not give any intimation to assessing authority regarding sale except to file the quarterly/monthly return prescribed in the local CST/VAT Rules. Any amendment in the registration is to be carried out under section 7(1) of The CST Rules 1957 and not under section 7(1) of the CST Act.
