TaxTMI 
TaxTMI 
C & F godown registration and sales
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.... & F godown registration and sales<br> Query (Issue) Started By: - venkat eswaran Dated:- 20-3-2017 Last Reply Date:- 23-3-2017 Central Excise<br>Got 8 Replies<br>Central Excise<br>Dear all, We are paint factory mfg industry in Tamil nadu with Excise and sales tax registration. WE would like to open one C & F godown in same state for small qty sales with separate invoice serial no. For this smal....
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....l qty sales we need only sales tax and Excise not required. Whether it is ok that we can register with sales tax only as addl place of registration and without Excise registration. ? since our factory removals under Excise only. This applicable to removals from godown also.? One location with Excise and another location is without Excise is possible? please give suggestions thanks in advance ....
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....Venkat Reply By Himansu Sha: The Reply: Sir, First thing is you are not selling the goods from the factory, rather transferring them to your godown( if it is your godown) where the final removals are done. The Registrations under CEX is required for passing on the duty. Secondly the duty payment from the factory is provisional and the value of clearance will be determined as per the date and t....
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....ime of removal from the premises i.e Godown where the goods are sold. Thirdly the commission shown in the C & F account may attract S.Tax. You need to take S.Tax registration Reply By YAGAY AND SUN: The Reply: In addition to above reply, if it is a non excise C&F Agent then only VAT/CST Registration as additional place of business would be sufficient. This is subject to nearest point of sale pr....
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....ovision under C.E. Laws as point out by Mr. Shah. Reply By Himansu Sha: The Reply: I support the view of the respected expert. Reply By venkat eswaran: The Reply: Dear sir, Thanks for your reply and i would like to tell more details about this. There is a sale from the factory also big consignments and mfg industries. We like to open godown for small qty sales to shops by C & F agent. Agen....
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....t is incharge of the godown and sales. We supply to godown from factory from their for small shops despatch will go. Agent has to raise the bill with ser tax we pay comm for that. In that situation Excise registration is necessary ? pl clarify. thanks and regards Venkat Reply By Himansu Sha: The Reply: If the godown does not belong to you and the agent does not pass on the credit, there is no ....
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....need to take exciseregn. Only s.tax regn is required. Reply By KASTURI SETHI: The Reply: I support all the views of both experts. Reply By Ramaswamy S: The Reply: Any decision be taken keeping GST in mind. Whether C&F is really required ?If required, then what now and what after GST. Agree with other experts that the place of removal shall be the premises of godown (or the C&F) and for the s....
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....ake of these small consignments, the assessment might be on provisional basis. If the godown is your own (or leased), excise registration is required apart from VAT. If C&F, then Service Tax is payable by the C&F agent. Please look into the cost aspect of setting up / running C&F or godown vis a vis your sales. Greater insight is required. Regards S.Ramaswamy Regards S.Ramaswamy Reply By Ga....
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....neshan Kalyani: The Reply: If it only for the purpose of supply to small businesses then excise registration is not necessary. Only VAT/ CST would be required. That to the location can be added as an additional place of business. Thanks.<br> Discussion Forum - Knowledge Sharing ....