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
 

[Ganeshan Kalyani]

CST is a cost, so refund cannot be applied for.

[Suryanarayana Sathineni]

Dear Mr. Jena,

Since the material sold from Assam to Delhi under Form "C" returned to your delhi Branch instead of Assam by your customer (Delhi), you may return the material to your factory at Assam and make the adjustment of the CST paid with documentary evidence instead of keeping at Delhi Branch .

Further, question of issuing form F arises only in case of stock transfer from Factory to Branch office and in the present case I hope it is not possible.

Regards

Suryanarayana

AI Summary

F form issuance limited to stock transfers; CST adjustable only after return to factory with documentary evidence. Issuance of F form is limited to genuine stock transfers from factory to branch and is not appropriate where goods sold to a customer are returned to a branch. A direct CST refund is not available as a standalone remedy; the recommended approach is to return the goods to the original factory in Assam and adjust the CST paid with documentary evidence, thereafter revising returns if necessary.