We are registered dealer in Mumbai State and willing to make sales from Delhi to Delhi where in our Customer (Consignee) and Manufacture (Consignor) situated in Delhi State.
Pl advice the chain of above sale and CST impact (Applicable) and role of E-I & E-II form.
Dealer Must Register for DVAT in Delhi for Intra-State Sales, Even Without Business Premises, to Avail Tax Benefits A registered dealer in Mumbai is seeking advice on the tax implications of selling goods from Delhi to Delhi without moving them to Mumbai. The goods are invoiced by a Delhi manufacturer to the Mumbai dealer, who then sells to a Delhi customer, charging CST at 2% against Form C. Respondents clarify that since the goods do not move out of Delhi, the transaction is intra-state, requiring Delhi VAT instead of CST. The dealer should register for DVAT in Delhi to comply with the law and avail input tax credit, even if they do not have a business premises in Delhi. (AI Summary)