Use of C Form, F Form and H form under CST

Forms under CST

To avoid cascading effects of CST and to avail concessions or exemptions, various forms, like C Form, F Form, H Form, etc. have been prescribed which can be issued / utilized by adhering to certain procedures.

C Form / Form ‘C’

The C Form comes into picture when interstate trade takes place. The buyer dealer of different state issues C Form for compliance of CST Rules of the state of selling dealer. The buyer can purchase goods at concessional rates, against C Form, in the inter-state sale. C Form can be issued only by a registered dealer to another registered dealer. It can be issued, generally, in respect of raw materials, packing materials goods covered by the certificate of registration of the issuing dealer. If the buyer dealer fails to provide C Form, the seller dealer has to pay full CST in due course, therefore it is advisable to obtain appropriate security until C Form is received by the seller dealer in due course.

Procedure/Manual for obtaining C Form in Delhi

F Form / Form ‘F’

The F form is required for stock transfer to branches / consignment agents or vice-versa from one state to another without attracting charge of CST. As per section 6A(1) of the CST Act, submission of F form with complete details of movement of goods is mandatory to prove stock transfer. Otherwise, the transaction will be treated as normal central sale for all purposes of CST Act including for charging CST at applicable rates. In fact F Form is an evidence to prove that the goods are sent out to other states on stock transfer basis and not on sale basis. The consignment agent/ branch/ HO receiving such stock transfer consignment is required to issue F Form to the selling outlet (HO/ Branch/ Consignment Agent) or transferror dealer.

It may be noted in this regards that if the movement of goods is occasioned on account of sales, the movement will be treated as interstate sales. There are many disputes with the VAT Authorities on this issue so the transfreror unit has to take due care to avoid applicability and attraction of CST on such transfers. These matters are open for investigation by the VATO and are not settled until the assessment order is passed by the VATO in due course.

Procedure/Manual for obtaining F Form in Delhi

H Form / Form ‘H’ 

The H Form under CST is issued when the inter-state buyer is an exporter and buys the goods for the purpose of exports. If the exporter buyer (who belong to other state) issues H form, the selling dealer is not required to charge or pay any CST on the transaction. The selling dealer should obtain Form H from the exporter buyer in due course along with Bill of Lading for onward submission to the VAT Deptt. or else eventually the selling dealer has to pay CST at full rate as may be applicable. Selling dealer should always obtain security to the extent of amount of applicable CST / VAT which is not charged due to anticipated issuance of Form H and the same may be released after receipt of duly filled up Form H along with copy of the Bill of Lading in due course.

It may be noted that H form is meant to facilitate exports/ penultimate sale of the same goods only, thru a merchant exporter, i.e. H form should not be used for buying raw materials for the purpose of use in manufacture of finished goods which are proposed to be exported.

Procedure/Manual for obtaining H Form in Delhi


  1. Lokesh November 19, 2015
    • Ashwani Mehta November 19, 2015
      • Lokesh November 23, 2015
        • Ashwani Mehta November 24, 2015
  2. Jagdish November 24, 2015
    • Ashwani Mehta November 24, 2015
  3. selvakumar December 18, 2015
    • Ashwani Mehta December 19, 2015
  4. Lokesh Vyas December 22, 2015
    • Ashwani Mehta December 22, 2015
  5. L Vishalakshi December 23, 2015
    • Ashwani Mehta December 23, 2015
  6. Satya Singh February 14, 2016
  7. Sadanand Sawant February 18, 2016
    • Ashwani Mehta February 18, 2016
      • Sadanand Sawant February 19, 2016
        • Ashwani Mehta February 19, 2016
  8. Shiva February 24, 2016
  9. Tushar Patoliya February 24, 2016
  10. Ashish Jain March 16, 2016
    • Ashwani Mehta March 16, 2016
      • Neha agrawal March 21, 2016
      • savithri April 6, 2016
        • Vinay April 6, 2016
  11. pramod sancheti March 18, 2016
  12. Rahul March 24, 2016
    • Ashok Kumar Thakur April 26, 2016
  13. Suresh patil May 18, 2016
  14. Avinash Sonawane May 21, 2016
  15. venkat June 2, 2016
  16. Parneet Kaur June 2, 2016
  17. Priyanka Gupta June 14, 2016
  18. L. MISHRA June 22, 2016
  19. Mohit November 27, 2016
  20. Paramesh December 1, 2016
  21. Javed January 8, 2017
  22. Ashwin Bharani February 3, 2017
  23. Vivek Agarwal February 6, 2017
  24. Sujatha February 21, 2017
  25. sanghamitra chakraborty March 6, 2017
  26. Shushank Malhotra March 8, 2017
  27. Atul June 9, 2017

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