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January 2013

Clarifications w.r.t. goods specified in registration certificate vis-à-vis in declaration/ certificate under CST Act, 1956: Trade Cir. No.22T of 2012. Dated 26.11.2012

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
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It is clarified that the application for declaration under CST Act should not to be rejected only because nomenclature of the goods stated in such application does not exactly match with nomenclature of the goods mentioned in the registration record. If the goods mentioned in such application match with the class or classes of goods as mentioned in the certificate of registration, then declaration can be issued without any need to carry out the amendments to CST registration certificate.
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