Temporary facility upto 30-Jun-09 to procure Additional Forms Form “C

We have informed you earlier that the Government of Gujarat has introduced E-return facility for CST return with Appendix I & II for obtaining statutory declaration Form and also totally stopped the facility of advance issuing statutory declaration Forms. The department will send the declaration in pre-printed form by post to the Dealer as per E-filed CST Returns. This facility is enabled from July’08 onwards.

We had also informed that all dealers should apply for obtaining declaration forms on or before 15-Nov-08 for transaction prior to July ’08 to the respective authority. This date was later extended by the department to 25-Mar-09.

It was also clarified by the Department that the dealers who have excess forms available can use them for the transaction made during the period 30-Jun-08 till 31-Mar-09. All unused old ‘C’ Form, ‘F’ Form & ‘H’ Form will be discontinued after 31-Mar-09. Balanced  unused Forms were required to be deposited in Sales Tax  office alongwith a schedule of utilisation of Forms by 10-May-09.

Now, in a recent Circular dtd. 29-May-09, the State Government has given a temporary facility upto 30-Jun-09 to procure Additional Forms from the Department for the period upto 31-Mar-09:

• In situations where transactions are not shown through errors/ omission in the Monthly/ Quarterly Returns filed by the dealer, such Dealers are now given the facility to E-file an Additional Information Statement for such Additional transactions only, on a Quarterly basis in a prescribed format (to be notified shortly.) Note, there should not be any duplication of transactions E-filed in the Returns & Additional Information Statement.
• Secondly, for situations when goods are in-transit i.e. the Invoice is dated on or before 31-Mar-09 but the goods are received on or after 1-Apr-09, the Dealers will have to include such transactions in the month of Mar-09 and E-file the Additional Information Statement as such. Note, such transactions should not be shown in the Apr-09. Further, while filing the Additional Information Statement for such transactions, the Invoice date must be notionally stated as 31-Mar-09.

This facility to procure Additional Forms in the aforesaid situations will be available to the Dealer only once each Quarter. Hence abundant caution should be exercised before E-filing such additional information especially for Mar-09.

The department will send the Forms at the place of business of the dealer as per current system after uploading the Additional Information Statement.

To procure such Additional Forms, any one of the following conditions must be satisfied:

1. The Dealer has claimed for Declaration Forms in the relevant Quarter. If the Dealer has not claimed for any Form in the relevant Quarter, he shall not be eligible to obtain Forms through this facility.
2. Their Application for obtaining Declaration Forms is rejected for the relevant Quarter

Please note, this facility will available only upto 30-Jun-09.