Indian taxation / Central Sales Tax

Central Sales Tax Forms and Declarations: A, B, C, E-I, E-II, F, H, I, J and T-2

A practical guide to the purpose of Central Sales Tax (CST) registration forms, statutory declarations, certificates and related records, with important distinctions under the GST regime.

Current-law context: Since the introduction of GST on 1 July 2017, most interstate supplies are governed by IGST rather than CST. CST remains relevant primarily to goods outside the present GST levy, including petroleum crude, high speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, subject to the statutory definitions and amendments. Historical CST forms may also matter for earlier assessments, appeals and audits. A form is not automatically applicable merely because it was used before GST.

What are CST forms?

The Central Sales Tax Act, 1956 regulates specified interstate sales and provides for registration, concessional tax treatment and evidence of certain transactions. The Central Sales Tax (Registration and Turnover) Rules, 1957 prescribe several declaration and certificate forms. The purpose of each form depends on the underlying transaction and the law applicable to the relevant tax period.

CST forms and their uses

Form	Purpose	Legal significance
Form A	Application for CST registration	Form A is the application for registration under Section 7 of the Central Sales Tax Act, 1956, subject to applicable State procedures.
Form B	Certificate of CST registration	Form B is the certificate issued following registration under Section 7 and the applicable registration rules.
Form C	Declaration for concessional interstate sales	Form C is the purchasing registered dealer's declaration supporting concessional treatment under Section 8(4), where legally available.
Form E-I	First subsequent sale during movement	Form E-I is associated with the first seller in a chain of subsequent sales made by transfer of documents of title during movement under Section 6(2).
Form E-II	Further subsequent sale during movement	Form E-II is associated with subsequent sellers in a continuing chain of sales during movement under Section 6(2).
Form F	Branch or agent stock transfers	Form F supports proof of a transfer of goods to a branch, principal or agent otherwise than by sale under Section 6A.
Form H	Penultimate sales for export	Form H supports claims for qualifying penultimate sales preceding export under Section 5(3) and 5(4).
Form I	Sales to eligible SEZ units	Form I is associated with qualifying sales to Special Economic Zone units or developers under the relevant CST provisions; check the applicable period and conditions.
Form J	Sales to diplomatic missions	Form J concerns specified sales to diplomatic or consular missions under the applicable exemption provisions and rules.
Form T-2	Delhi inward movement reporting (legacy)	Form T-2 relates to historical Delhi VAT reporting of inward goods movements. It is not a declaration form prescribed under the CST (Registration and Turnover) Rules.

Important CST provisions explained

Section 5: Sales in the course of export

Section 5 sets out when a sale is treated as occurring in the course of export or import. Section 5(3) addresses a qualifying last sale preceding export, subject to its conditions. Form H is used as supporting evidence under the prescribed rules.

Section 6(2): Subsequent interstate sales

Section 6(2) provides an exemption for eligible subsequent sales effected by transfer of documents of title while goods are moving from one State to another, subject to the statutory conditions and prescribed declarations. Forms E-I and E-II help establish the chain of movement and sales; the required buyer declaration or other prescribed evidence must also be considered.

Section 6A: Branch and agent transfers

Section 6A addresses the burden of proving that goods moved between States otherwise than as a sale. Form F and supporting evidence may be required for qualifying transfers. A stock transfer is not automatically an interstate sale.

Section 7: Dealer registration

Section 7 provides for registration of dealers under the CST framework. Form A is the application and Form B is the registration certificate. Registration procedures and electronic filing facilities are administered by the relevant State or Union Territory tax authority.

Section 8: Interstate sales and declarations

Section 8 deals with CST rates and conditions. Under Section 8(4), the prescribed Form C declaration supports the concessional treatment of eligible sales to registered dealers. Eligibility depends on the goods, registration details, purpose of purchase and law in force for the transaction.

Are CST forms still used after GST?

Yes, but only where CST law remains relevant. For most GST-covered interstate supplies, IGST rules apply and a CST Form C is not used to claim a GST concession. CST declarations may remain important for non-GST goods and for transactions from pre-GST periods. Form T-2 is a separate legacy Delhi VAT reporting form, not a central CST declaration.

Documents and verification

Depending on the form and the transaction, dealers may need invoices, registration particulars, transport documents, goods-receipt records, transfer-of-title documents, export evidence and the prescribed declaration or certificate. Confirm the current filing method, due dates and document requirements with the relevant State tax department before submitting a form.

Official legislation and guidance

Updated: 9 October 2026. This article is general information; specific eligibility and procedures depend on the applicable notifications, rules, State and transaction date.