TaxTMI 
TaxTMI 
TaxTMI 
Can One Buy Goods against H-Form without VAT reg. ??
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....an One Buy Goods against H-Form without VAT reg. ??<br> Query (Issue) Started By: - Kishan Barai Dated:- 21-3-2016 Last Reply Date:- 22-3-2016 VAT + CST<br>Got 8 Replies<br>VAT / Sales Tax<br>Respected Sir/Madam Can a merchant exporter purchase goods from manufacturing units against H-form without his VAT reg ? or VAT reg is required for merchant to purchase goods against H-form for exports. ??....
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.... please enlighten Thank you in advance. Reply By MUKUND THAKKAR: The Reply: if goods purchase by marchent export and export the goods direct from the place of saler ,need not pay the vat. providing H form is sufficent for getting tax exemption. without vat registration H form is not possible. Reply By Kishan Barai: The Reply: Thank you very much MUKUND THAKKAR Sir. Reply By surya narayana: ....
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....The Reply: Dear Friend, According to me, H form is issued by the ultimate exporter who purchases the goods from the manufacturer and use such goods in the ultimate Export Product. Further, as already stated , without VAT registration, issual of form H is not possible. The situation, mentioned by you is not fit into H form issue and since a merchant exporter is involved in the scenerio, at the m....
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....ost he can issue CT-1 and direct the manufacturer to export the goods directly on his behalf. Regards Suryanarayana Reply By Ganeshan Kalyani: The Reply: I endorse the views submitted by Sri Mukund ji and Sri Suryanarayana ji that how would you apply for Form H if you do not get registered under VAT Act. Registration is essential here . Thanks. Reply By Kishan Barai: The Reply: Respected Sr....
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....i Suryanarayana ji & Ganeshan Kalyani Ji Thank you very much for response.... From the response of Suryanarayana sir, I would like to clarify following things As per my knowledge CT - 1 is a certificate on the basis of which a merchant exporter can procure excisable goods without payment of duty. H- Form is used by merchant to evade VAT from bill issued my mfg co. ? So will H-Form & CT - 1 f....
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....orm both will come in picture or only CT -1 from in case of Factory stuffing ? As per your reply for only CT -1 not H-Form "on his behalf" means shipping bill in name of mfg unit or merchant exporter ?? Reply By MUKUND THAKKAR: The Reply: So will H-Form & CT - 1 form both will come in picture or only CT -1 from in case of Factory stuffing ? H - Form will be issue after the completion....
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.... of sales, and CT-1 is require during the time of clearance for export. CT-1 is not any connection of factory stuffing. CT-1 is pertaining to get it exciseable goods with out payment of excise, subect to submission of POE. stuffing permission get seprately by merchent exporter. As per your reply for only CT -1 not H-Form "on his behalf" means shipping bill in name of mfg unit or merchan....
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....t exporter ?? Shipping bills will be name of Merchent exporter and appear name of manufacturer as sportting mfg. Reply By surya narayana: The Reply: In the event of CT-1' the question of form H does not arise since the goods being exported by a manufacturer,s premises on behalf of the merchant exporter Regards surya Reply By Kishan Barai: The Reply: Thanks a lot Surya Narayana Sir & Muk....
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....und Sir. Now I got it VAT is charged when goods are sold outside the factory, but hear the goods are sold inside the factory for exports, so no chance of H Form in Factory stuffing. H form is used when a merchant want dock stuffing or ICD stuffing.<br> Discussion Forum - Knowledge Sharing ....