Sales tax registration

[arjun vyas]

can an unregistered dealer make inter state sale, is he required to charge CST on his bill.

Can he apply for sales tax registration after effecting this sale.

How department see this sale and what are the possible consequences of this issue

AI Summary

Unregistered dealers can't make interstate sales without CST registration; invoices must state 'CST-registration applied for.' An individual inquired about the legality of an unregistered dealer making interstate sales and the necessity of charging Central Sales Tax (CST). Responses indicated that interstate sales are not possible without CST registration. An unregistered dealer must first apply for registration, marking invoices with 'CST-registration applied for.' Without VAT or CST registration, transactions are prohibited, and vehicles may be detained for lack of documentation. Dealers must register within 30 days of exceeding VAT threshold limits to avoid penalties. The Central Sales Tax Act governs interstate transactions, not the VAT Act.