Registration procedure of Central Sales Tax:
Documents and fee to register with CST
CST Registration Application fee and formalities
For registration with Central Sales Tax (CST) the following
documents required and fee needs to be paid for registration
with CST.
Application in Form 'A' for CST Registration
Fee of Rs. 25 by way of Court Fee Stamp
Copy of Central Sale Bill of Business and copy of Delivery
challan of the same
Security Deposit under Central Sales Tax
Bank Statement Evidencing the payment received against the
Central Sale so made
Penalties for various defaults under Delhi Value Added Tax (DVAT) Act
Section 86(12) Where a tax deficiency arises: Penalty u/s 86(12)
Section 86(15) Prepares records and accounts i.e. false misleading or deceptive
Section 86(20) Statement to the commissioner: False, misleading, deceptive, omits statements
Section 86(22) A casual failed to furnish return or other document with return in the due date