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    <title>Procedure to be followed for reimbursement of Central Sales Tax (CST) on supplies made to Export Oriented Units (EOUs) and units in Electronic Hardware Technology Park (EHTP) and Software Technology PARK (STP)</title>
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    <description>Reimbursement of Central Sales Tax is available to EOUs/EHTP/STP for CST actually paid on DTA purchases used in production, subject to Sales Tax registration, use of &#039;C&#039; Forms (except eligible ITES/BPOs), bank payment evidence, a Chartered Accountant&#039;s certificate verifying receipts, invoices and payments, and submission of prescribed claim forms to the Development Commissioner. Claims are filed quarterly within six months of the quarter&#039;s end, retained originals must be preserved for three years, disbursement is by the Development Commissioner, and claims are subject to random checks, post-audit, recovery and penalties for irregularities.</description>
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    <pubDate>Mon, 13 Apr 2015 18:19:23 +0530</pubDate>
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      <description>Reimbursement of Central Sales Tax is available to EOUs/EHTP/STP for CST actually paid on DTA purchases used in production, subject to Sales Tax registration, use of &#039;C&#039; Forms (except eligible ITES/BPOs), bank payment evidence, a Chartered Accountant&#039;s certificate verifying receipts, invoices and payments, and submission of prescribed claim forms to the Development Commissioner. Claims are filed quarterly within six months of the quarter&#039;s end, retained originals must be preserved for three years, disbursement is by the Development Commissioner, and claims are subject to random checks, post-audit, recovery and penalties for irregularities.</description>
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