F.No.4/7/2006: PLY:CST:CSEZ
Office of the Development Commissioner,
Cochin Special Economic Zone (CSEZ)
Government of India , Ministry of Commerce & Industry
Kakkanad, Cohin-682037
To
All EOUs in Karnataka and Kerala
Sirs,
Sub: Processing of CST claims – change of procedure –reg.
Para (iv) (iv) of the Public Notice Number 61(RE-2008 /2004-2009 dated 6th August 2008 provides that the CST applications which are received on or after 6.8.2008, interest will be payable if the case is not settled within 30 days of receipt of complete application. At present where an application was found incomplete, the unit concerned will be informed about the deficiencies and processed after getting cleared the deficiencies. This practice is stopped forthwith.
For settling the claims within the prescribed time limit of one month, the units are required to submit the claim complete in all respect. For enabling the unit to submit the claim in the proper form, this office has designed a software module and the same is available in the web site www.csez.org and the facility of online submission of the application is also provided. All units are required to submit their CST claims using this online facility henceforth and submit the signed copy of the documents taken from the software along with the application for CST reimbursement. The claim will be complete if only the application meets the following requirements.
I. List of documents.
1. Application in Annexure I of Appendix 14 I 1 of Hand Book of Procedures(Encl.1)
2. Certificate in Annexure II with table of goods brought into the unit and CST paid during the quarter in the prescribed format signed on every page by CA of a Partnership firm.(Encl.2)
3. Original C form counter foils. [In case where the Counter foil is under submission alongwith another claim a copy of the same should be submitted with the a signed note that “The original counterfoil is submitted alongwith the claim for the Quarter_________” except in the case of IT enabled services [ITES]/business Process Outsourcing (BPO) units.](Encl.3)
4. Copy of original C form issued to the supplier except in the case of IT enabled services [ITES]/business Process Outsourcing (BPO) units.(Encl.4)
5. Copy of CST registration certificate.(Encl.5)
6. Copy of valid LOP.(Encl.6)
7. Advance stamped receipt for CST amount claimed in the Company’s letter head and signed by the authorized signatory.(Encl.7)
8. The name and three specimen signatures of the person{s} authorized by the unit to sign the C form in the company’s letter head.(Encl. 8)
9. Self certificate reg. submission of up to date APR/QPR in the format given in the online submission of CST software module.(Encl. 9))
10. Copy of the Registration certificate issued by Institute of Chartered Accountant of India in respect of partnership CA firm having at least one full time FCA Partner. (Encl.10)
In addition to the above documents, the SBI A/c number [ with branch name] of the unit for settling the claim through bank account is also required.
The applications which are not meeting of the above requirements will be returned at the preliminary stage itself without registering the claim and the resubmitted claim after rectifying the deficiencies noted will be treated as fresh claim.
II. Guidelines for preparation and submission of the Claim.
The software for online submission of CST claims is ready to use. The units should use this facility for preparation of the CST claim which is available in the website www.csez.org. After online submission of the claim a print out of the same to be taken and signed by the authorized signatory and submitted to the Development Commissioner along with the above mentioned documents. Hereinafter the claims submitted through other modes will not be accepted.
As per the Policy procedure, the CST claim has to be submitted quarterly basis witin 6 months from the closure of the quarter. The application received after expiry of last date but within 6 months from the last date will attract 2% late on the eligible CST and the applications received after six months from the prescribed but not later than one year from the prescribed date will attract 5% late cut and applications received after one year but not later than 24 months from the prescribed date will attract 10% late cut. The claims after this period will not be entertained.
Note: The date of submission of application through the online system will not be taken as date of submission of the claim. The date of receipt of signed application complete in all respect will be taken as date of submission of the application.
The claims which could not be preferred in the application of a particular quarter can be claimed through a supplementary application with applicable cut within the above said period of 30 months with all documents mentioned above and following the guidelines mentioned in sl.1 above.
While preparing the table of Goods brought into the units and CST paid the following points may be taken care of.
i) Each and every page of the table should be signed by the CA.
ii) The table may be prepared through on line CST module and a print out taken for submission
iii) Invoice value given in the table should be inclusive of CST amount.
iv) If there is any debit note issued against the invoice the CST claimed should be exclusive of CST value of debit note and a note regarding debit note indicated in the remarks column.
v) The date of receipt of material will be the criteria for determining the quarter of the claim. In case of payment made in installments the quarter determining factor will be the date of payment of final installment.
vi) If the payment made against an invoice is less than the invoice value accepted the reason for the same has to be given in the remarks column otherwise the claim will be disallowed and further claim will not be entertained.
vii) Different values against a cheque number should not be given. Payment can be made in single cheque for various invoices in such cases the details such as invoice number, date, amount etc. to be shown in the remarks column and total of the amount should tally with the cheque amount. If the payment is made through DD, the particulars of cheque given to the Bank for obtaining DD should be indicated in the remarks column. If payment is made other than through cheque/DD, copy of the document through which payment is made through bank accounts may be furnished.
viii) The details of C form given in the table should be exactly the same as in the C form. Erroneous statement will not be acceptable and will lead to disallowance of the claim. [take print out of the CA table from the online module]
ix) CST reimbursement claim for the amount below 100/- on any single invoice shall not be submitted.
The following particulars should be there in the C-form.
a) The Supplier’s full address with State.
b) Total invoice value, with break up invoice details such as invoice number, date, amount, etc. Invoice details given as attachment should indicate the C form number and it should be signed by the authorized signatory.
6 All columns in the data entry screens should be filled in.
7 All forms should be signed, sealed wherever required.
8 Application should contain a covering letter duly signed by the authorized signatory.
9 The application should be complete in all respect and prepared following the above guidelines.
10 The following categories of application will be rejected.
i) Unsigned claim
ii) Incomplete claim
iii) Time barred claim
11 The claim complete in all respect will be settled after removing deficiencies based on the given details. The claims once settled will not be reopened and the claim against the disallowed portion of CST not entertained.
All units are requested to follow the above procedures for preparation of the CST claim and submit the application complete in all respect which will enable quick settling of the claim.
Yours faithfully,
(C J Mathew)
Development Commissioner |
