Manual issuance of Central Sales Tax forms allowed for closed firms' pre-closure transactions when online generation fails. Manual issuance of printed Central Sales Tax forms was permitted for pre-closure transactions of closed firms where online generation was not possible. The facility covered the remaining CST forms E-1, E-2, F, H and I, with assessing offices directed to issue the forms for eligible closed firms and to immediately report such issuances to headquarters. The circular also noted that the facility had already been available for traders below the prescribed turnover level.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual issuance of Central Sales Tax forms allowed for closed firms' pre-closure transactions when online generation fails.
Manual issuance of printed Central Sales Tax forms was permitted for pre-closure transactions of closed firms where online generation was not possible. The facility covered the remaining CST forms E-1, E-2, F, H and I, with assessing offices directed to issue the forms for eligible closed firms and to immediately report such issuances to headquarters. The circular also noted that the facility had already been available for traders below the prescribed turnover level.
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