Reimbursement of Central Sales Tax: procedure requires CST registration, C Forms, and audited documentation for quarterly claims. Reimbursement mechanism for Central Sales Tax (CST) on DTA supplies to EOUs, EPZs, FTZs, EHTP and STP units requires CST registration, maintenance of a material receipt register, submission of original invoices, C Forms and proof of payment, and a Chartered Accountant's certificate reconciling invoices and bank payments. Claims are submitted quarterly to the Development Commissioner or designated officer, subject to pre-audit, a six-month filing limit from quarter-end, and reimbursement limited to CST amounts supported by C Forms.
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Reimbursement of Central Sales Tax: procedure requires CST registration, C Forms, and audited documentation for quarterly claims.
Reimbursement mechanism for Central Sales Tax (CST) on DTA supplies to EOUs, EPZs, FTZs, EHTP and STP units requires CST registration, maintenance of a material receipt register, submission of original invoices, C Forms and proof of payment, and a Chartered Accountant's certificate reconciling invoices and bank payments. Claims are submitted quarterly to the Development Commissioner or designated officer, subject to pre-audit, a six-month filing limit from quarter-end, and reimbursement limited to CST amounts supported by C Forms.
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