The Commissioner of Commercial Taxes, Government of Gujarat is going to introduce the facility of printing forms under Central Sales Tax Act, 1956 at dealers’ end. Gujarat launched a scheme of partial on-line forms wef 1.7.2008 in which dealer gave details of purchase against forms in the appendix of the CST return.
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System used to check the details and forms were printed on a pre –printed stationery by the Department and dispatched to the place of business of the dealer. As a further step towards process reengineering, printing of forms by the Department is to be discontinued and dealers will be able to print forms at their end. These forms will come with a digital signature, bar code, Departments’ logo and a watermark.
Step I :
The Commercial Tax Department, Government of Gujarat, had launched a unique scheme of on-line issue of forms like C, H and F on their portal www.commercialtax.gujarat.gov.in from 1.7.2008. A dealer is not required to apply for obtaining blank statutory forms. CST e-Returns filed by him are considered as request for forms of application for forms.
Step II :
Now, the Department does not print any form. Dealer has to show requirement of forms (C, H and F) in the appendix of the CST e-return and if the details are found OK, he can print the forms at his end. There is no human intervention. However, the system validates the purchase details shown in the CST return with the VAT return. If there is a gap, Joint Commissioner will verify and issue the forms. Tax payer is required to validate digital signature on his computer. This is one time activity for one computer. Further, it is desirable to have latest version (version 10 or higher is recommended) of Acrobat reader.
To Download Digital CST-Form, follow the below steps
1. Login to Web-Portal
2. Click the link- Online C-Form from the left menu under the heading eServices. Click on Approved CST-Forms
3. Select the parameters- Quarter, Year, Form-Type and Mode. Click on Submit
4. On Submit, web-portal will display seller wise CST-Form
5. Click on Ack. No to see the details of Invoice.
6. Close this Invoice Details and Press Generate Button. It will ask to save/open the CST-Form. Save the CST-Form. After generation of CST-Form, tax-payer will be able to re-open/download the CST-Form from web-portal; this can be used in event of loss of the CST-Form.
7. Save the CST-Form
8. Open this file with Acrobat Read (version X or higher is recommended). Validate signature as per the steps mentioned in next chapter.
1. Download and install latest version of Acrobat Readers. (Version 10 or higher is recommended).
2. Open PDF of CST-Form in Acrobat Reader.
3. This will show the “Validity Unknown” in Digital Signature.
4. Right Click on Digital Signature and Click on Validate Signature.
5. Click on Signature Properties.
6. Click on Signer
7. Click on Show Certificate.
8. Click on Trust.
9. Click on the Add to Trusted Identities.
10. Tick all checklist and Click on OK. (In some version of Acrobat Reader, only three checkboxes will be available.)
11. Click on Validate Signature.
12. Now you can see the PDF of Digital CST-Form with Valid Signature. This exercise is required to perform only once in a computer. Next time, all Digital CST-Form will be automatically signed on that computer.
Validate Digital CST-Form Numbers :
1. Click the link- Validate CST-Forms
2. Download the template and fill it with CST-Form numbers. Upload Template.
3. It will show the details of uploaded CST-Form Numbers
4. Web-Portal is also providing the facility to check individual CST-Form number. Click – “No” in “Do You want upload CST-Form Template- ” Enter CST-Form number in provided text-box and Submit
5. Validate Signed PDF of Digital CST-Form
6. Click on Link –“Validate Signed pdf” under the “Online C Form” and upload PDF of Signed CST-Form.
7. Web-Portal will show the validity of Digital Signature of uploaded PDF of CST-form.
Here are some frequently asked questions (FAQ) about Gujarat Commercial Tax:
What is Gujarat Commercial Tax?
Gujarat Commercial Tax is a tax levied on the sale of goods in Gujarat, India. The tax is collected by the Gujarat Commercial Tax Department.
Who is liable to pay Gujarat Commercial Tax?
Any person who sells goods in Gujarat is liable to pay Gujarat Commercial Tax. This includes individuals, companies, and other organizations.
What are the rates of Gujarat Commercial Tax?
The rates of Gujarat Commercial Tax vary depending on the type of goods being sold. The tax is usually calculated as a percentage of the sale price.
How do I pay Gujarat Commercial Tax?
Gujarat Commercial Tax can be paid online, through a mobile app, at a commercial tax office, or through a bill payment center.
