Issue of 'F' form & refund of CST

[ASWINI KUMAR JENA]

Dear Sir,

We had sale from Assam against 'C' form a party of Delhi 2 month ago, but the party has return the entire material to our Delhi Branch. Please advise our Branch office can issue us 'F' Form & we can receive refund of CST & revise Return.

Thanks & Regards,

Aswini Kumar Jena
 

AI Summary

CST Refund Not Possible for Returned Sales; 'F' Form Issuance Only for Factory to Branch Stock Transfers. A query was raised about the issuance of an 'F' form and the possibility of receiving a refund for Central Sales Tax (CST) after a sale from Assam to Delhi was returned to the seller's Delhi branch. One response clarified that CST is a cost and cannot be refunded. Another response suggested that the returned material should be sent back to the Assam factory to adjust the CST paid, as issuing an 'F' form is only applicable for stock transfers from a factory to a branch, which does not apply in this situation.