Form No. CSTR- I
CHECKLIST FOR CENTRAL SALES TAX [CST] REIMBURSEMENT
NAME OF THE UNIT:
Sl. No
Documents Required
1.1
A request letter for CST Reimbursement (Format CSTR)
Yes
No
1.2
Duly completed and Signed Application form in Prescribed
Yes
No
Format (CST_AF)
http://www.hyd.stpi.in/downloads/reimbtax.doc
1.3
Chartered Accountant Certificate as per the Prescribed Format
Yes
No
(CST_CA) http://www.hyd.stpi.in/downloads/reimbtax.doc
Quarter to which the claim pertains (Tick the quarter No. I, II,
1.4
Yes
No
III & IV)
Due date for submission: 30th June / 30th Sept /31st Dec/ 31
1.5
Yes
No
Mar
Certificate of Registration of CST (Sec.7 of the CST Act, 1956)
1.6
Yes
No
Original Invoices / Bills as per the application
1.7
Yes
No
Bank Payment details as a proof of payment to the vendor
1.8
Yes
No
Original Counter Foils of C Forms along with one Photocopy
1.9
Yes
No
Board Resolution authorizing for signing of C Forms
1.10
Yes
No
(CST_BR)
Specimen Signature in Triplicate of the authorized signatory.
1.11
Yes
No
This should be on Company Letterhead (CST_SS)
Indemnity Bond on Rs. 100/- Stamp Paper in the prescribed
1.12
Yes
No
format (CST_IB)
Advance Stamped Receipt for CST Claim (CST_ASR)
1.13
Yes
No
Declaration as per the Format from the company for
1.14
Yes
No
preservation of all original documents viz, Invoices, Bank
Statement etc. for 3 years (CST_POD)
Copy of the material receipt register/fixed assets register, stock
1.15
Yes
No
register, bond register etc as proof of goods received
Copy of the valid CPBW license
1.16
Yes
No
Sl. No
Documents Verification
Kindly highlight or tick mark in the documents as following:
1.1
A request letter for CST Reimbursement
1.1.2
Yes
No
Request letter for CST Reimbursement duly signed by the
Authorized Signatory
1.2
1.2.1
1.2.2
1.2.3.1
1.2.3.2
1.2.4
1.2.5
1.2.5.1
1.2.5.2
1.2.5.3
1.2.5.4
1.2.5.5
1.2.5.6
1.2.5.7
1.2.5.8
Duly completed and Signed Application form in
Prescribed Format
Name of the applicant
:
Full Postal address
:
Yes
Yes
No
No
No. and date of letter of Approval issued Under
EOU/EHTP/STP Scheme
:
Whether the Letter of Approval is still valid on the date of this
application
:
Yes
No
Registration No. : (with date of issue) issued by S.T.
Authorities under CST Act 1956
Details of the goods brought into units
:
Name and address of the supplier (including the name of the
state where the supplier is located)
Description of Goods
Quantity
Value
Date of purchase of goods
Date of receipt of goods in the Customs Bonded Premises of
the EOU unit
Total amount of CST paid against ‘C’ Form
Total amount of CST paid (without ‘C’ Form) by ITES/BPO
unit
Yes
No
Yes
No
1.2.5.9
Sales Tax Registration No. & date of the Supplier under
Section (7) of the Central Sales Tax Act, 1956
1.2.6
Amount of CST claimed
1.2.7
1.3
1.3.1
1.3.2
1.4
1.5
1.6
1.7
1.7.1
1.7.2
1.7.3
1.7.4
1.7.5
1.8
1.8.1
1.9
1.9.1
1.9.2
1.10
1.10.1
1.11
1.12
1.13
1.13.1
1.14
1.14.1
:
Application Form duly signed by the Authorized Signatory
with stamp/seal
Chartered Accountant Certificate as per the Prescribed
Format
The Partnership Chartered Accountant firms should have at
least one full time partner, who should be an FCA
Signature & stamp/seal of the C.A., Name, Membership No.
& Full address
Quarter to which the claim pertains (Tick the quarter No.
I, II, III & IV)
Due date for submission: (Tick the date 30th June / 30th
Sept /31st Dec/ 31st Mar)
Certificate of Registration of CST (Sec.7 of the CST Act,
1956) copy attested by authorized signatory with
stamp/seal
Original Invoices / Bills as per the application
The Supplier should be from Interstate
Invoice should be original
Buyer Address should be as per STPI unit address & should
match with CPBW license address
Material procured should be as per LOP
Invoice should be signed by the supplier & quantity should be
matched with Stock register
Bank Payment details as a proof of payment to the vendor
Bank Statements should be issued by the Banker (Bank
Certificate) and the amount paid should match with the
Invoice value. Incase of short payment to supplier, details of
the deductions made viz., TDS etc.
Original Counter Foils of ‘C’ Forms along with one
Photocopy
Counterfoil of C-Form should be filled in with Name of the
party, Invoice No., date & value
In case of IT enabled services (ITES) / Business Process
Outsourcing (BPO) units, reconciliations with ‘C’ form will
not be necessary, as they are not eligible for issue of ‘C’ form.
Board Resolution authorizing for signing of ‘C’ Forms
Board Resolution should be on the Company letter head and
signed by the Authorized Signatory
Specimen Signature in Triplicate of the authorized
signatory. This should be on Company Letterhead.
Indemnity Bond on Rs.100/- Stamp Paper in the
prescribed format (CST_IB)
Advance Stamped Receipt for CST Claim
Advance Stamped receipt should be prior to the claim period
Declaration as per the Format from the company for
preservation of all original documents viz, Invoices, Bank
Statement etc. for 3 years (CST_POD)
Declaration should be given on Company letter head and
signed by the Authorized Signatory
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
Yes
Yes
No
No
No
Yes
Yes
No
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
1.15
Copy of material receipt register/fixed assets register,
stock register, bond register as proof of goods received
1.15.1
Annexure listing with details (in the given below
Format)
Sl. No.
Name and
address of
the
supplier
(including
the name
of
the
state
where the
supplier
is
located)
(a)
Date of
purchase
of goods
1.16
1.16.1
Description
of Goods
Quantity
(b)
(c )
(d)
Date of
Total
Sales Tax
receipt of amount of
Registration
goods in
CST paid
No. & date
the
against ‘C’ of the
customs
Form
Supplier
bonded
u/s (7) of
premises
the CST
of the
Act, 1956
EOU unit
(f)
(g)
(h)
(i)
CPBW License Copy
CPBW License validity _____________
Yes
No
Yes
No
Value
(e)
NOTE: (a) Penalty @2% applicable if the delay is less than six months after due date
(b) Penalty @5% applicable if the delay is less than 1 Year and more than six months after due date
(c) Penalty @10% applicable if the delay is less than 2 years and more than 1 year after the due date.
(d) Claim not admissible if the delay is more than 2 years after the due date.
*NOTE: (i) CST Reimbursement of STP Unit that are complete will be accepted
(ii) CST Reimbursement of STP Unit is subject to detailed verification
(iii) In case of ‘NO’ for any of the item, kindly take action and submit completed document
FOR FURTHER CLARIFICATIONS:
Contact Person:
__________________________________
Contact No.:
__________________________________
Present Communication Address:
__________________________________
Email id:
___________________________________

Note: Please enclose this check list along with each application.
The above mentioned contact details must be of company person only.
Consultant details are not entertained.
For more details on CST Reimbursement refer Foreign Trade Policy & information provided on
STPH website www.hyd.stpi.in
[ON LETTER HEAD]
Format – CSTR
Date _____________
To
The Director,
Software Technology Parks of India,
6Q3, 6th Floor, Cyber Towers
Hitec City, Madhapur, Hyderabad-500 081.
Dear Sir,
Sub: Central Sales Tax (CST) Reimbursement - Reg.
***
We intend to claim Central Sales Tax (CST) Reimbursement & enclosing herewith the following
documents:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Duly completed and signed Application in Prescribed Format CST_AF
Chartered Accountant Certificate as per the Prescribed Format CST_CA
Certificate of Registration of CST (Sec.7 of the CST Act, 1956)
Original Invoices / Bills
Bank Certificate for payment or Bank Statement for Payment
Original Counter Foils of C Forms along with one Photocopy
Board Resolution authorizing for signing of C Forms
(Format CST_BR)
Specimen Signature in Triplicate of the authorized signatory. This should be on Company Letterhead
(Format CST_SS)
Indemnity Bond on Rs. 100/- Stamp Paper in the prescribed format CST_IB
Advance Stamped receipt (Format CST_ASR)
Declaration as per the Format from the company for preservation of all original documents viz,
Invoices, Bank Statement etc. for 3 years (Format CST_POD)
Copy of material receipt register/fixed assets register, stock register etc as proof of goods received
Copy of the valid CPBW license
In this regard we request your good office to kindly reimburse the CST claim.
Thanking you,
Yours faithfully,
(AUTHORISED SIGNATORY)
WITH NAME
Format - CST_AF
Note: All figures should be filled in Indian Rupees
APPLICATION FOR CLAIMING REIMBURSEMENT OF CENTRAL SALES TAX
AGAINST ‘C’ FORM FOR THE GOODS BROUGHT INTO THE BONDED PREMISES OF
THE EOU/EHTP/STP FOR THE QUARTER ENDING ON ____________
1.
Name of the applicant
:
2.
Full Postal address
:
3.
(a) No. and date of letter of Approval issued
under EOU/EHTP/STP Scheme
:
(b) Whether the Letter of Approval is still
valid on the date of this application
:
4.
Registration No.
(with date of issue) issued by S.T. Authorities
under CST Act 1956
:
5.
Details of the goods brought into units
:
a) Name and address of the supplier
(including the name of the state where
the supplier is located)
b) Description of Goods
c) Quantity
d) Value
e) Date of purchase of goods
f) Date of receipt of goods in the Customs
Bonded Premises of the EOU unit
g) Total amount of CST paid against ‘C’ Form
h) Sales Tax Registration No. & date of the
Supplier under Section (7) of the Central
Sales Tax Act, 1956
6.
Amount of CST claimed
:
UNDERTAKING AND DECLARATION
I/We hereby solemnly undertake/declare that the particulars stated above are true and correct to
the best of my/our knowledge and belief.
No other application for claiming CST has been made or will be made in future against purchase
covered by the application.
(a) The goods for which the claim has been made are meant for production of goods for export
and/or for export production of the EOU/EHTP/STP unit and will be utilised only in our
factory and we shall not divert or dispose off the material procured without obtaining prior
permission of the concerned Development Commissioner.
(b) The goods for which the claim has been made have been entered into the stock register
maintained by the unit.
(c) Any information, if found to be incorrect, wrong or misleading, will render/us liable to
rejection of our claim without prejudice to any other action that may be taken against us in
this behalf.
If as a result of scrutiny any excess payment is found to have been made to me/us, the same
may be adjusted against any of the subsequent claims to be made by my/our firm or in the
event no claim is preferred, the amount overpaid will be refunded by me/us to the extent of
the excess amount paid.
Signature
:
Name in Block letters
Designation
Name of the Applicant
Firm
:
:
:
:
Format - CST_CA
CHARTERED ACCOUNTANT CERTIFICATE
I/We hereby confirm that I / we have examined the prescribed material receipt registers,
books of account and the bank statement in respect of the goods mentioned in the table appended,
and each entry of the application of M/s. ______________________ for the period
_______________________________ and hereby certify that:
(i)
The following documents/records have been furnished by the applicant and have been
examined and verified by me/us, namely material handling registers certified by the zone
administration/Bonding Officer, original invoice/bill, books of accounts and 1 Bank
statement.
(ii)
Relevant registers have been authenticated under my/our seal, signatures. It has been
ensured that the information furnished is true and correct in all respects, no part is false or
misleading and no relevant information has been concealed or withheld.
(iii)
The payment has been made by the said M/s._______________________________ to
the DTA suppliers in respect of goods received against the original invoice bill(s) as
indicated in the table annexed hereto.
(iv)
The payments have been made through normal banking channel and have been credited
to the accounts of the DTA suppliers.
(v)
Such payment includes the amount of CST indicated in the respective invoices.
(vi)
All the items shown in the table are admissible for reimbursement of CST under
provisions of EOU Scheme.
Neither I/We nor any of our partners is a partner/Director or an employee of the above named
entity or its associated concerns.
I fully understand that any submission made in this certificate if proved incorrect or false, will
render me/us liable to face any penal action or other consequences as may be prescribed in the
law or otherwise warranted.
Signature & Stamp/seal of the Signatory ________________________
Name
_______________________________
Membership No. ______________________________
Full address _________________________________
Name and address of the Institution where registered
Date:
Place:
TABLE
DETAILS OF GOODS BROUGHT INTO UNIT AND CENTRAL SALES TAX PAID
DURING THE QUARTER _____________________________________
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
S.No.
Name and address of the Supplier
Nature and description of goods
Quantity received and accepted
Invoice value accepted
Invoice/Bill No. and date
Date of Receipt of the goods and S.No. of entry in material receipt register
CST Amount paid
‘C’ Form No.
Cheque/DD No.
date and amount
Name of Bank and Branch
CST Registration No. of the supplier
Note: Table shall show supplier-wise sub-total and grand total of column (v), (vii) and (x)
Cheque/DD amount.
Signature & Stamp/seal of the Signatory _________________
Name ____________________________
Membership No. _______________________
Full address ____________________________
Name and address of the Institution where registered.
Date:
Place:
Format - CST_BR
Extract of Minutes of the Meeting of the Directors of the Board held on _______________ at
_____________________________________ at the Registered Office of the Company.
Application for Central Sales Tax (CST) Reimbursement Claim
“RESOLVED THAT, the consent of the Board of Directors be and is hereby
accorded for making an application for Central Sales Tax (CST) Reimbursement Claim of
the company under STPI (Software Technology Parks of India), Hyderabad,
Andhra Pradesh.”
“RESOLVED FURTHER THAT, Mr/Ms _______________________ of the
company be and is hereby authorized to sign the documents, agreements etc., with STPI –
Hyderabad and to take all the incidental and ancillary steps in relation to the aforesaid
CST reimbursement claim.
The specimen signature of the authorized signatory is as stated below:
1
2
3
“Attested”
For and on behalf of the board of Directors
For (Name of the company)
(Name of the Director)
Director
(Name of the Director)
Director
Format - CST_SS
The format has to be printed on the letter head of the STP Unit
SPECIMEN SIGNATURE COPY
1.
………………………………………….
Signature of the Authorized Signatory
Full Name of the Authorized Signatory:……….………………………..
Designation
:………………………………..
Name of the Company with official seal: ……………………………….
2.
………………………………………….
Signature of the Authorized Signatory
Full Name of the Authorized Signatory:……….………………………..
Designation
:………………………………..
Name of the Company with official seal: ……………………………….
3.
………………………………………….
Signature of the Authorized Signatory
Full Name of the Authorized Signatory:……….………………………..
Designation
:………………………………..
Name of the Company with official seal: ……………………………….
Format - CST_IB
INDEMNITY BOND
We, M/s.___________________________________ STP/EHTP Unit, located at
__________________________________________________________________
are claiming CST Reimbursement against purchase of Capital goods/
Raw Materials
&
others from domestic units
for the
period
from
_______________ to _______________.
The CST amount claimed for the period is Rs.____________________ (Rupees
_________________________________________________________________).
We hereby undertake to indemnify the Govt. of India that in case of any excess
payment is made by the Director, STPI, Hyderabad against this claim which is
detected later on, the same will be refunded by us immediately on receipt of the
demand notice by the Director, STPI, Hyderabad.
Signature of the authorized signatory
Full Name of the authorized signatory:
Designation:
Name of the company with official seal:
Format - CST_ASR
The format has to be printed on the letter head of the STP Unit
Note: Advance Stamped receipt should be prior to the claim period
Date ____________
To
The Director,
Software Technology Parks of India,
6Q3, 6th Floor, Cyber Towers,
Hitec City, Madhapur,
Hyderabad-500 081.
ADVANCE STAMPED RECEIPT
Received with thanks a sum of Rs…………… Rupees …………………………..)
by Cheque No……………Date…………………..drawn in our favour on
……………………….. Payable at Hyderabad, towards reimbursement of CST
amount for the quarter ………………. of the Financial year ……………(Period
from ……………to ……………..)
………………………………………….
Signature of the Authorized Signatory
Full Name of the Authorized Signatory:
……………………………………..
Designation
:
……………………………………..
Name of the Company with official seal:
……………………………………..
Format - CST_POD
The format has to be printed on the letter head of the STP Unit
Date ____________
To
The Director,
Software Technology Parks of India,
6Q3, 6th Floor, Cyber Towers,
Hitec City, Madhapur,
Hyderabad-500 081.
Dear Sir,
Sub: Declaration for preserving original documents – Reg.
***
We hereby declare that we will preserve all the original documents viz.,
Invoices, Bank Statements submitted for CST Reimbursement for at least three
years.
Thanking you,
Yours truly,
(Authorized Signatory)
Name
Designation