1. Seminar presented on the topic- Registration Of Dealers Under Central Sales Tax Act By, Shafia Umme Tabassum, 110325, 6 th B'com A

2. BENEFITS OF REGISTRATION TO DEALERS : Pay taxes at lower rates In case of inter state trade or commerce, the dealer can collect tax from the buyer.

3. REGISTRATION Registration is of two types: compulsory voluntary

4. Procedure for registration

5. To be followed by the dealer: An application shall be made to proper authority Application is made in form a Dealer must choose one place of business as principal place. In case of- 1. compulsory registration, apllication is filed within 30 day of becoming liable under CST. 2.voluntary registration can be done any time. A fee of rupees 25 shall be paid with every application.

6. Contents of form -A

7. To be followed by the registering authorities: Authorities shall enquire as to the particulars mentioned in form-A. To check whether the registration fee is paid. If required to impose a security in cash or personal bond.

8. Reasons for demanding security:  To ensure proper realization of sales tax.  Proper use and custody of the forms issued to the dealer under the CST.

9. Grant of registration certificate: u/s sec7(3) Grant of registration certificate: u/s sec7(3)

10. Rejection of application

11. Any queries??