Page 214 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 12: Central Sales Tax

B. If a dealer has more than one place of business then additional copies of certificate will be Notes
issued.

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Caution If a dealer has single place of business in the appropriate State and he is registered
in that state, he shall apply to the sales tax authority of that state only for obtaining
registration under central sales tax Act

12.9.1 Amendment of Certificate of Registration

Certificate of registration may be amended:
(i) At the request of dealer.
(ii) By authorities themselves after giving one notice to the dealer.
The amendment will be made:

1. If dealer has changed the name, place or nature of his business or
2. If dealer has changed the class or classes of goods.
3. For any other reasons.

12.9.2 Cancellation of Certificate of Registration

It may be cancelled either:

1. At the request of the dealer.
2. By authority granting registration.
Cancellation at the Request of Dealer: Dealer shall submit an application along with his certificate
and copies thereof to the registering authority within six months before the end of the relevant
year. The certificate will be cancelled if dealer is not liable to pay any tax under CST Act.
Cancellation by the Authority: Certificate of registration will be cancelled under following
situations:
 The dealer has discontinued the business.

 The dealer dies.
 Dealer fails to furnish security or additional security.
 Dealer has failed to pay tax or penalty under CST Act.
 Voluntarily registered dealer has ceased to be liable to pay tax under state tax law of that
state.
 For any other sufficient reasons.

Self Assessment

Fill in the blanks:
11. If tax forms a part of aggregate sales price then amount of tax collected by a ……………
dealer shall be deducted from his gross turnover.

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