aruntax.nic.in CST Form Verification System Arunachal Pradesh : Commercial Taxes Department

Organisation : Commercial Taxes Department
Service Name : CST Form Verification System
Applicable States/ UTs : Arunachal Pradesh
Home Page : http://aruntax.nic.in/
Verify Here : https://aruntax.nic.in/

CST Form Verification :

Using this web-site the dealers can see the details of the online CST forms issued by the department to its dealers. For this, the dealer needs to know and enter the Series Number and Serial Number of the CST form.

Related : Commercial Taxes Department Procedure for e-CST Arunachal Pradesh : www.statusin.in/35849.html

1. Enter the CST Form No
2. Enter Key as Above
3. Click on the Go button

FAQs :
1. Should VAT be implemented as long as CST and Entry tax are in force ?
VAT is a reform of local tax law, independent of CST, VAT will make Arunachal trade more competitive, irrespective of whether CST rate in Assam and other States is reduced or not. Entry tax is a part of VAT implementation methodology. In fact, VAT can’t work without entry tax.

2. On which purchases can I not take credit?
Credit is not allowable for any purchase used for consumption or producing non-taxable output. Further, purchase of fuel for consumption, food, liquor etc. is also eligible for credit.

3. On which purchases can I take credit?
You can take credit on all business inputs that are used to produce taxable output.

4. Describe the format of the Sales Book.
The sales book is a record to be maintained by all registered dealers, and is used to record the total volume of sale, and to distinguish between export, exempt, inter-state and taxable sale.

5. In case of original tax invoice being lost will credit be allowed on personal surety and not on duplicate invoices?
No, this is normal VAT practice.
6. How will the scrutiny be targeted?
Scrutiny would be targeted by using computerized selection.

7. Will there be a compulsory scrutiny for returns filed late?
No. Continuous default in returns will lead to increased possibility of scrutiny.
8. Will some of the self-assessed returns be scrutinized ?
Yes a small percentage will be selected for audit assessment.

9. Would assessment be conducted at the business premise of the dealers ?
Yes, this is normal VAT practice.
10. Is there a provision for revision of assessment order in the Arunachal Goods Tax Bill?
Appeal provision is available. There is no need for a parallel alternate forum.

11. With the introduction of Entry tax, would transporters be also required to register for VAT?
The liability of Entry tax is on importer. If the importer is a businessman, he gets full credit of the entry tax paid. Transporters will have option to obtain an Approval Certificate from the Tax Department.

12. What will be the responsibility of the transporter?
If you are an approved transporter, then before handing delivery you must ensure that the importer has fulfilled liability of Entry Tax. If you are not an approved transporter, then before entering Arunachal, you have to ensure that the importer has fulfilled liability of Entry Tax.