TaxTMI 
TaxTMI 
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
Sales tax registration
11 Aug 2016 
4 Replies 
1513 Views Asked by
Guest 
Interstate sale registration requirement: CST registration generally required; non-compliance risks detention, assessment and enforced registration.
The document advises that CST registration is generally required for interstate transactions; without a CST number an interstate sale is typically impermissible, exposing the dealer to detention of goods, interim payments, and assessment proceedings. Dealers below turnover thresholds may postpone registration only until prescribed limits are crossed, but must register within the statutory period thereafter. The practical recommendation is to obtain CST registration and proper invoices/waybills before initiating interstate sales to avoid enforcement action. (AI Summary)
The document advises that CST registration is generally required for interstate transactions; without a CST number an interstate sale is typically impermissible, exposing the dealer to detention of goods, interim payments, and assessment proceedings. Dealers below turnover thresholds may postpone registration only until prescribed limits are crossed, but must register within the statutory period thereafter. The practical recommendation is to obtain CST registration and proper invoices/waybills before initiating interstate sales to avoid enforcement action. (AI Summary)