Today, I am going to show you how to do CST search online. But before that let’s have a look at some important aspects of CST. Amendment of the constitution in India has introduced Central Sales Tax (CST). It has brought forth tax on purchase or sale of goods during interstate trade or commerce.
Central Sales Tax is levied by Central Government, however, it is collected by the state government from where in the goods have been sold. Thus tax revenue is generated for the state government who collected the tax. Currently, CST rate is 3 per cent across India.
It is important to make a note that, tax is levied on the inter-state transactions and not on ales occurring within the state or on export/import of sales. Hence for companies entering into sales transactions are required to get their tax identification number registered. TIN is used when sales are within the state, whereas CST search is used in case of inter-state sales.
What is CST?
CST also known as Central Sales tax is levied by Central Government of India under 92A of List 1 of the seventh schedule to the constitution on India. The tax is charged on sales where transfer of documents or title of goods is held for inter-state movement, known as an inter-state sale. No exemption limit has been assigned on the turnover for levy of Sales tax.
The Act also provides for declaration of goods that are special in nature and are up for Inter-state trade or commerce. The rate of taxation on declared goods is comparatively lower in comparison to goods that are not declared. If you wish to inquire about the rates you can conduct CST search online and stay informed about taxation rates.
What is CST number?
Business while registering with state commercial or sales tax department is assigned with an eleven digit number, which is also known as TIN or CST. It is a unique number which is assigned as per the state of dealer. If this number if used for purchase or sale within the state, then it is termed as TIN however if it is used for inter-state sale purchase then it is known as CST number.
Know your CST
An individual or company can easily inquire about their CST number online. Once you are on the official website, punch in the unique details along with state and within no time CST number of the dealer shall be in front of you. I have also posted about TIN Online in my previous post. Do check that out now!
Search your dealer with CST
For companies or individuals who are looking forward to get information about their dealers, it can be easily extracted by using the option of know your dealer through CST. Keep following steps mentioned below;
- Log on to an official website wherein dealer can be looked for using CST
- Look for dealer/form search on the website
- Refer to terms and conditions, click on I agree
- If you are aware of the CST No, enter it and then click continue
- Wait for some time, till the final result appears on your screen.
Conclusion of CST Search
CST forms an essential basis of the taxation department, wherein revenue is collected by charging tax from seller of goods entering into an interstate sale. Application for registration under CST can be easily submitted online or offline. One can even do CST search or dealers from various websites online and stay informed.