Trade Cir. N0.12T of 2010, Dated: Date: 22.03.2010
1) Trade Circular 16T of 2007 dated 20th February 2007
2) Trade Circular 5T of 2009 dated 29th January 2009
3) Trade Circular 2T of 2010 dated 11th January 2010
Gentleman / Sir/ Madam,
The above referred Trade Circulars were issued explaining scope of section 6A of C.S.T. Act, 1956. In the Trade circular No. 2T of 2010 dated 11th January 2010 it was clarified that F-Forms are mandatory for all transactions of inter-State transfers not by way of sale including job work and goods return. It is further clarified that Requirement of F-Forms in the transactions in respect of job work and goods return would be applicable prospectively from the date of Trade Circular 2T of 2010 i.e. 11th January 2010.
2. This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
3. You are requested to bring the contents of this circular to the notice of the members of your association.
Commissioner of Sales Tax,
Maharashtra State, Mumbai
Wednesday, March 24, 2010