Central Sales Tax (CST) Registration: Procedure, Form A, Documents and Legal Requirements
Central Sales Tax (CST) registration is governed primarily by the Central Sales Tax Act, 1956 and the Central Sales Tax (Registration and Turnover) Rules, 1957. Since GST was introduced on 1 July 2017, CST registration generally concerns interstate sales of goods that remain outside GST, rather than ordinary GST-covered interstate supplies.
What is Central Sales Tax registration?
Under Section 7 of the CST Act, dealers liable to pay tax under the Act must seek registration in the prescribed manner. Section 7 also contains provisions allowing eligible dealers to apply for registration in specified circumstances. A registration certificate establishes the dealer's registration under CST; it is distinct from a GST registration certificate.
Section 8 deals with rates of tax on interstate sales and the conditions for concessional treatment, including the relevant statutory declarations. A CST registration certificate does not by itself make every interstate sale eligible for a concessional rate.
Who may need CST registration after GST?
Registration requirements depend on whether the dealer carries out interstate sales falling within the continuing scope of the CST Act. Businesses trading only in goods and services subject to GST generally follow GST registration and IGST rules instead. Dealers involved in the remaining non-GST goods should confirm liability, registration eligibility and the competent state tax authority.
CST registration procedure
- Confirm applicability: Determine whether the business makes interstate sales governed by CST and whether registration is mandatory or permitted under Section 7.
- Identify the registering authority: Approach the relevant state or Union Territory commercial tax department. In Delhi, consult the Department of Trade and Taxes for the current process.
- Prepare Form A: The application for registration is made in Form A under the CST registration rules, subject to the prescribed submission method.
- Collect supporting documents: Prepare identity, business establishment, state tax registration and transaction evidence required by the jurisdiction.
- Pay the prescribed fee: The original article specifies a Rs. 25 court-fee stamp; this is a historical procedural detail and should not be assumed to be the current payment method or amount in every jurisdiction. Verify the current official instructions.
- Respond to verification requests: The authority may examine particulars and request further evidence or security where legally permitted.
- Receive the registration certificate: On approval, the registering authority issues the applicable CST certificate, generally in the prescribed form.
Documents commonly requested for CST registration
The documents below preserve the key requirements described in the original registration guidance while distinguishing possible supporting evidence from universal statutory requirements.
| Document or item | Purpose and practical note |
|---|---|
| Application in Form A | Prescribed application for registration under the CST framework. |
| Application fee / payment evidence | The earlier procedure referred to a Rs. 25 court-fee stamp. Confirm current fee and accepted payment method with the registering authority. |
| Copy of an interstate sales invoice | Evidence of an actual interstate sale, where requested by the authority. |
| Corresponding delivery challan or dispatch documents | Supports the movement and delivery of goods in the interstate transaction. |
| Bank statement showing receipt for the interstate sale | Transaction evidence where required during scrutiny or verification. |
| Security deposit or security instrument | May be required only where authorised under the applicable law and on the facts of the case; not a universal upfront deposit. |
| Business and identity records | Registration details, business address proof and authorised signatory details may be requested under state procedures. |
Security deposit under CST
Section 7 contains provisions relating to security for the proper realisation of tax or safe custody and proper use of prescribed forms, subject to statutory conditions. The need for security and the amount are not uniform for every applicant. Ask the competent authority for the applicable order and legal basis before depositing funds or furnishing a guarantee.
CST Form A, Form B and declaration forms
Form A is the prescribed application for CST registration. Form B is the prescribed registration certificate under the central registration rules. Form C is a declaration associated with qualifying interstate purchases and concessional CST treatment, subject to Section 8 and the applicable rules. These forms serve different purposes and should not be treated as interchangeable.
How GST changed interstate sales tax
For goods and services brought within GST, interstate supply is ordinarily governed by the Integrated Goods and Services Tax Act, 2017. The earlier CST registration process should therefore not be used as a substitute for GST registration. CST remains relevant only to transactions and periods governed by the continuing CST framework.
Official legislation and department links
- India Code - search the Central Sales Tax Act, 1956 and applicable legislation.
- Delhi Department of Trade and Taxes - Delhi registration procedures, notifications and legacy CST/DVAT services.
- GST Portal - GST registration and compliance for GST-covered supplies.
- CBIC GST - official GST laws and guidance.
Frequently asked questions
Is CST registration still required in India?
It may still be required for qualifying interstate transactions involving goods remaining outside GST. For ordinary GST-covered interstate supplies, the GST framework applies.
Which form is used to apply for CST registration?
Form A is the prescribed registration application under the CST registration rules.
Is the CST registration fee always Rs. 25?
No universal current fee or payment method should be inferred from the original article's Rs. 25 court-fee stamp reference. Confirm the current state-specific procedure.
Must every applicant submit a bank statement and security deposit?
No. A bank statement may be sought as supporting evidence, and security depends on applicable statutory requirements and the authority's decision.
This article provides general information. The operative legislation, rules, notifications and state-specific instructions for the relevant transaction and period prevail. Updated 11 October 2026.