GOVERNMENT OF INDIA

MINISTRY OF COMMERCE & INDUSTRY

MEPZ SPECIAL ECONOMIC ZONE

 

                                                                                    Admn. Office Building,

                                                                                    G.S.T. Road, Tambaram,

                                                                                    Chennai 600 045.

 

No.8/CST/SEZ/IA3                                                                 Dt.   29.1.2007

 

To

 

All SEZ developers /

Units under the licensing jurisdiction of

MEPZ Special Economic Zone.

 

CIRCULAR.

 

                                    Sub: Issue of Form-I under the CST Act, 1956 & the

                                             Central Sales Tax Registration and Turnover Rules,

                                            1957 - Revised procedure.

                                                                        - - - - - -

 

The issue of Form-I under the Central Sales Tax (Registration and Turnover) Rules, 1957 through the jurisdictional Commercial Tax Officers of the Government of Tamilnadu in respect of inter-state trade and Commerce for supplies to SEZ developers and SEZ units in connection with their authorized operations has since been dispensed with in consultation with the Government of Tamilnadu.  Form-I shall, henceforth, be issued by the MEPZ-Special Economic Zone through a designated officer to all SEZ developers and SEZ units under its licensing jurisdiction.

 

2.         The SEZ developers / units shall maintain / continue to maintain their Register of declaration as per Form No.8 of the CST (Tamilnadu) Rules, 1957 (Annexure III) and produce the same to the issuing officer / ADC in the MEPZ-SEZ while placing requisition for supply of I-Forms.

 

3.         Each SEZ developer / unit, while placing their requisition to the designated officer in MEPZ-SEZ for supply of I-Forms should file a declaration in terms of sub-section 6 of Section 8 of the CST Act, 1956, and furnish necessary details to the issuing officer / ADC to complete the unit-wise / developer-wise register maintained in this office (Annexure-II).

 

4.         Form-I will be issued only to the Authorised Signatories of the SEZ units / developers and for this purpose the Authorised Signatory should be personally present with requisition for issue, and the receipt should be acknowledged in the relevant column in the unit-wise / developer-wise Register.

 

5.         In case any Form-I issued to the unit/developer is found mutilated it should be returned to the issuing officer / ADC immediately for cancellation.  If any Form-I issued to a unit / developer is found missing / stolen subsequently, the fact should be brought to the notice of the ADC / issuing officer immediately for cancellation of the form.  Such incident shall be notified in the press and the cost of advertisement shall be borne by the SEZ unit / developer.

 

6.         In case any misuse of Form-I for purposes other than those approved for authorized operations for production for export by SEZ units or in connection with the setting up, operation, maintenance of the SEZ as contemplated in Sec.8(6) of the CST Act, 1956 is detected, penal consequences under Sections 10, 10.a and 11 of the said Act would follow.  In such cases, besides recovering the CST foregone, action will also be taken for violation of conditions of LOP/LUT.

 

 

 

 

 

(T. HENRY FRANKLIN)

DY. DEVELOPMENT COMMISSIONER

                                                                           for DEVELOPMENT COMMISSIONER

 

Copy to :

1) All Officers / Sections in MEPZ-SEZ.

2) The Director (SEZ),

     Department of Commerce, Ministry of Commerce & Industry,

      Udyog Bhavan, New Delhi 110 011.

 

 

Annexure - II

(OM No.8/CST/SEZ/IA.3 dt. 29.1.2007)

 

Register of Unit-wise / Developer-wise issue of Form-I

(CST Act-1956 / CST (Registration & Turnover Rules -1957)

 

1)         Name of the SEZ Developer / SEZ Unit :-

                                    Address :

                                    Phone :                                     E-Mail Id :

2)         Name of the Authorised Signatory :

3)         Specimen Signature of Authorised Signatory :

 

Sl.No.

Details of Forms issued

Sl.No. / Booklet No.

 

____________

 

Total no. of

Forms :

Date of Issue

Reference to Sl.No. in Stock Register as per Annexure-I

Details of usage / name of Vendor Address

 

_________

 

Total no. of

forms issued

Value of goods / voucher numbers.

Amount of CST exempted.

Details of forms found mutilated / reported missing

Export Turnover for the quarter ending June, September, December, March :-

 

Cumulative Exports of the Year:-

 

Brief details of physical progress in-case of SEZ developer:-

Signature of Authorised Signatory of SEZ Unit / developer

Signature of the ADC / issuing Authority

Remarks.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Annexure-III

 

FORM No.8

 

REGISTER OF DECLARATION FORMS MAINTAINED

(Under Rule 10(5) of the Central Sales Tax (Tamilnadu) Rules, 1957)

 

  1.  

RECEIPTS

Date of Receipt

 

 
  1.  

Authority from whom received

 

 
  1.  

Book No.

 

 
  1.  

Serial No. from -------------- to -----------------

 

 
  1.  

ISSUES

Date of Receipt

 

 
  1.  

Book Number

 

 
  1.  

Serial Number

 

 
  1.  

Name and Address of seller to whom issued

 

 
  1.  

Number and date of order in respect of which issued.

 

 
  1.  

Description of goods in respect of which issued.

 

 
  1.  

Value of goods

 

 
  1.  

Seller’s cash memo / challan No. in reference to which issued

 

 
  1.  

No. and date of railway receipt or other carrier’s challan for the goods

 

 
  1.  

Surrendered to (Sales tax authority)

 

 
  1.  

Remarks

 

 

NOTE :- Dealers shall maintain the above register commodity-wise and State-wise setting apart a few pages for purchases made from each State and furnish an extract of columns (5) to (11) to the registering authority as required by sub-rule (5A) (i) of Rule 10 of the Central Sales Tax (Tamilnadu) Rules, 1957.