whether cst to be charged on purchase returns

[Ramakrishnan Seshadri]

Dear Sir,

We are purchase raw materials/components on inter state purchases by issuing c form. out of the purchases made some parts has been rejected and they has to be returned. We have to raise invoice for this purchase rejectionby charging excise duty. We would like to know whether we have to charge cst or not in the invoice. if not what is the procedure.if cst is to be charged then  it will be treated as sales and we have to claim c form from them .

Kindly guide us how proceed in this issue.

Thanks & Regards,

S.Ramakrishnan.

AI Summary

CST Not Applicable to Purchase Returns in Interstate Transactions; Guidelines on Handling Excisable Materials and Form JJ Clarified. A user inquired about the applicability of Central Sales Tax (CST) on purchase returns involving interstate transactions. They explained that some purchased components were rejected and needed to be returned, questioning whether CST should be charged on the return invoice. A respondent clarified that CST is not applicable to purchase returns as it only applies to sales. They also discussed procedures for handling excisable materials, suggesting raising an 'input removed as such invoice' if credit was availed or using a delivery challan with the original vendor invoice if not. The query also included a question about preparing form JJ for interstate material movement.