Saturday, November 19, 2011

What is H-Form


H-Form is a certificate issued as proof of Export. This form can be obtained from sales tax dept. When a exporter purchases the material from the sellers and exports then the exporter has to issue the Form –H to the seller from whom the goods are purchased. The seller has to obtained this form – H from the exporter and show it to the sales tax dept to get tax exemption.  Along with the form – H the seller has to collect the Bill of lading (B.L) as proof of export. In case if the exporter does not release the Form – H along with the B.L the seller has to pay the Tax at the time of sales tax assessments.

It will be safe for the seller if he can get a D.D. for the tax amount of the goods which is sold to the exporter for the export purpose. Because sometime the exporters fail to provide the form – H to the seller due to unknown reasons, at this time this D.D. which is collected will be off much helpful to the seller.


Basic Points of H-Form

1) H-Form is issued by the exporter to the supplier for every Quarter.

There are four Quarters for one year:
April, May, June (1st Quarter)
July, August, Sep (2nd Quarter)
Oct, Nov, Dec (3rd Quarter)
Jan, Feb, Mar (4th Quarter)

2) You must create one excel sheet for one supplier for one Quarter.

Eg a: If you purchase material from one supplier in different quarters you have to prepare the different excel sheets. sheets for this supplier. one for 2nd Quarter and second sheet for 4th Quarter.

Eg b: If you purchase material in one quarter from one supplier on different invoices only one excel sheets is enough.

3) You must have the following data for issue H-Form

Supplier TIN Number
Supplier Company name & address
Suppler Invoice copy ( For Invoice number, date, qty and value etc)
Foreign Buyer Agreement no and date (Eg: Purchase order no or L.C.Number etc)
Note: Agreement number must be before the Invoice number.

4) After applying H-Form in online, you will receive H-Form from CDSC.

5) One H-Form contains original, duplicate and counter foil.
Counter foil should be retained by the issuer. And the remaining original and duplicate should be sent to the seller with proof of export ie., Bill of Lading (B.L).

6) The counter foil, original and duplicate should be duly filled and signed.


Regard

340 comments:

  1. if foreign buyer name & agreement not specified & l.c.in Form H not provided as exporter not provides information because of business secreacy. so what should we do?

    ReplyDelete
    Replies
    1. Dear Niraj,

      Just hide your buyer secrete details. Just show Qty only in the B.L

      Delete
    2. i have no cst no in gujarat state can i sales against h form

      Delete
  2. in vat return where shoud enter Form H sale value. in exempt sale column or zero value sale column

    ReplyDelete
  3. Replies
    1. which amount to be added in Invoice. , For H Form transaction? any Transport & Octroi Charges to be added OR NET Amount .

      Delete
  4. VERY USEFUL INFORMATION THANKS FOR EXPLAINING CLEARLY IN AN EASY WAY

    ReplyDelete
  5. I am an importer and a company from Mumbai is buying those materials from me. In turn that buyer is going to export the same to some other country. He says he will issue a Form H to me against the transaction. I want to know if it is allowed for me to accept that Form H since the materials I am selling are imported by me.

    Thanks

    ReplyDelete
    Replies
    1. Dear Mr.Murtaza,

      You must accept the Form-H. and you will be submit the Form-H to your sales dept when sales tax assessment time.

      Delete
    2. and in Form I where we mention the H Form purchase details.. ..annexure I, or Annexure IA

      Delete
    3. Dear Sir/Madam,

      You can find out the vessel, commodity, qty and other details in H-Form. Pls fill the details. If you cant find, pls scan the Form and mail (vasu8121526726.india@gmail.com) to us. Our team guide to you.

      Regards
      G.VASU
      ADMIN
      www.accounts4tutorials.com

      Delete
  6. if our total sale is 150 lakh out of them 50 lakh is vat sale % 1 cr is sale against "H" form sale .

    so we have to register our firm apply for excise number?

    ReplyDelete
    Replies
    1. Dear Mr.Patel,

      Excise number is also based on your commodity . Pls provide your commodity details

      Delete
  7. Is is compulsory to give copy of Contact / Agreement with the foreign buyer with form 'H' Or only copy of BL will suffice.

    ReplyDelete
    Replies
    1. Dear Mr.Rajesh,

      No need Contact / Agreement copy. Bill of Lading (B/L) is sufficient.

      Delete
  8. can we do copy the things and paste in H-form to upload it?
    or we need to type / enter all the values in H-form?

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      Your must enter all values separate.
      Visit the following link to file the Excel file
      http://www.accounts4tutorials.com/2013/03/how-to-fill-utilization-template-for_23.html

      Delete
  9. WHY H FORM SALES IS EXEMPT FROM SALES TAX?

    ReplyDelete
    Replies
    1. H-Form is related to Export goods. Every county exempted exports sales due to foreign funds.

      Delete
  10. Very useful information about H form. Thank a lot.

    ReplyDelete
  11. We are a converter of certain packaging goods. We want to buy PP fabric and want the buyer to bill it to us based on "deemed export raw material rates". We dont want them to levy any tax like excise duty, sales tax, VAT, CST, etc. Basically, we want to buy material without any taxes, as available for exports, and want to finish the product using the fabric and export. How do we do this.

    ReplyDelete
    Replies
    1. Dear Mr.Arif,

      You can save sales tax, Excise duty etc., for export goods.

      Just apply ARE-1 for Excise duty and apply H-Form for Sales Tax.

      Please mail your quotations to "info@accounts4tutorials.com"

      Our team always guide to save tax.

      Thanks & Regards
      G.S.VASU
      Admin
      accounts4tutorials.com

      Delete
  12. Sir
    We are pur. against H-form we make some job work on this material after this job work our item name is changed and new item we export. Sir we are requesting you pls guide us we applicable use H-form. In Sort We purchase material for export for use H-form and make some job work on this material. after this material we have export.

    ReplyDelete
    Replies
    1. Dear Mr.Raj,

      You have eligible for H-form.

      Pls Keep the following points.

      1. There is no changes in quantity.
      2. There is no changes in DESCRIPTION OF GOODS on purchase invoice and Export sale Invoice.

      Thanks & Regards
      G.S.VASU
      Admin
      accounts4tutorials.com

      Delete
    2. Thanking you very much for give me reply

      Delete
  13. Sir
    We are purchase TAX Free Cloth & Febric Pur. In Rajsthan, Delhi and other State,
    The party not take any vat on this item. We are dealer in Guajrat. Sir We are Lumsum Scheme Dealer in Guajat, Sir we are application vat payable on this product. pls guide us.

    ReplyDelete
  14. Sir,
    I am from Kolkata as a Merchant Exporter. The goods which I am going to Export is being purchased from Gujarat so the seller is asking me to provide the Form - H against the exemption of CST. Please advise me how to get the Form - H from Salex Tax Department and what all the documents required for that.

    ReplyDelete
    Replies
    1. Dear Mr.Abhishek,

      You can apply H-Form at west bengal sales tax dept.
      Visit the following link to know how to apply H-form.
      http://wbcomtax.nic.in/e-Services/e_forms.htm

      Delete
  15. GOOD MORNING SIR
    I MR HIREN GOHIL WHO HAS PURCHASED GARMENTS FROM MUMBAI FOR EXPORTS AND SUPPLIER ASKING FORM H,AS I DONT HAVE TIN NUMBER AS ME NOT SALING GOOD TO LOCAL MARKET ITS FOR EXPORTS,AS ME NEW IN EXPORTS,AS VALUE IS NOT MORE THEN 5 LAKS.ONCE IN YEAR I EXPORTS DO I NEED TIN OR MORE THEN 10 LAKS OF SALE NEED TIN .DO EXPORTER NEED TIN NUMBER LET ME KNOW SIR.

    REGARDS HIREN

    ReplyDelete
    Replies
    1. Dear Mr.Hiren,

      You must have TIN Number, then only you will issue H-Form to suppliers. Without TIN Number you cant apply H-Form. Other wise you will pay Local VAT rates to your suppliers.

      Apply TIN Number at your state sales tax dept

      Delete
  16. Dear A4T Team,

    I would like to know that,weather we can issue Form H for Local Seller(Purchased from In state for export purpose) also in lieu with Exports.
    pl suggest,

    very urgent!!!

    ReplyDelete
    Replies
    1. Dear Sir,

      You must issue H-Form to Local seller, because you have export this material.

      For more info give me your contact no.

      G.S.VASU

      Delete
  17. Dear Sir,

    You must issue H-Form to Local seller, because you have export this material.

    For more info give me your contact no.

    G.S.VASU


    ReplyDelete
  18. I am purchasing goods within the state of maharashtra and intend to export the same. can I issue H form to the local supplier? Under which provisions would this form be issued?

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      You must issue H-Form only after export the goods. Don't issue H-Form before shipment.

      Thanks & Regards
      G.S.VASU
      www.accounts4tutorials.com

      Delete
  19. I am purchasing pharma injections and tablets from the manufacturer and selling to domestic co. who is exporting. How doni avial the excise benifit for export?? Can i get form H though i am not exporting directly??

    ReplyDelete
  20. This comment has been removed by the author.

    ReplyDelete
    Replies
    1. Dear Sir,

      We are purchased the raw material from a company in Tamilanadu in India then we are export the raw material to Foreign County to another company. So We are eligible to H Form Sales.

      Thanks & Regards
      Laxman..

      Delete
    2. Dear Mr.Laxman,

      Thank you for ur comment.

      Yes you are eligible.
      Apply H-Form in Tamilanadu sales tax dept and issue to your supplier.

      Thanks & Regards
      G.S.VASU
      www.accounts4tutorials.com

      Delete
  21. As an exporter, if we buy our stock against H form, then in how many days we'll have to export those goods...??

    ReplyDelete
    Replies
    1. Dear Mr.Atul Jain,

      Thank u for ur comment.

      Its based on supplier.
      Supplier must be submit H-Form to sales tax dept when supplier sales tax assessment time.
      So purchaser must issue H-Form to the supplier before assessment time.

      Note: Purchaser can't apply H-Form before export the goods.

      Thanks & Regards
      G.S.VASU

      Delete
  22. SIR
    FORM H AND B L ARE SAME?

    ReplyDelete
    Replies
    1. Hi,
      Form H is different B.L (Bill of Lading) different.

      Visit the following link regarding B.L
      http://www.accounts4tutorials.com/2011/01/bill-of-lading-bl.html

      Visit the following link regarding H-Form
      http://www.accounts4tutorials.com/2011/11/what-is-h-form-basic-points-of-h-form.html

      Delete
  23. What is a 'H' and 'I' Forms?. We are mainly export company and also sales locally. I want to know in details regarding Form 'H' and 'I', whether Form 'H' is used for Local Sales as well as OMS Sales. What is 'I' Forms?. Please tell us about Form 'F' also. Your insight on above will really helpfull to us. Thanks

    ReplyDelete
    Replies
    1. Dear Mr.Bhavesh,

      OMS Sales:
      OMS sale means Outside Maharashtra Sale. If u get C form from buyer, then CST will be 3% only, if u do not get C form , then CST liability will be normal rate.

      Form H:
      Where an exporter (direct exporter) receives an export order and for fulfitting such order, makes purchase of the goods, under the export order, then such purchase of such goods by the exporter and the sale of such goods made by selling dealer to exporter, are also deemed to be in the course of export of the goods out of the territory of India subject to the condition that exporter issues certificate in Form H to the selling dealer.

      For such sale to exporter, the exporter issues Form H to the selling dealer and in such Form H, he certifies that –

      (i) goods were purchased after, and for the purpose of complying with, the agreement or order no………. dt……….. for or in relation to such export.
      (ii) goods purchased have been sold in the course of export out of the territory of India; and
      (iii) if goods are re-imported into India purchasing dealer will informed to the assessing authority of selling dealer.

      Provisions of furnishing of Form H do not apply where an exporter makes random purchases of goods and whenever he gets an export order; he supplies goods out of his stocks. Also they do not apply where purchased and exported goods are different.


      Form-I
      Inter-state sale, made to a Special Economic Zone (SEZ) dealer registered under the Central Sales Tax Act, 1956 for use by him in authorized operations in the unit in SEZ, is exempt from payment of the Central Sales Tax if the selling dealer furnishes Form I to its assessing authority after obtaining it from the SEZ dealer. Blank Forms I are obtained by SEZ dealer from office of the Development Commissioner of SEZ in which his unit is located.

      Delete
  24. can we purchased aeromatic perfumery compound from a dealer against H from and pack the same in different sizes of bottle and then sell the same to the purchasing dealer against H form who will then export the goods

    ReplyDelete
  25. Hi,

    We are domestic supplier of agri commodities and we supply to exporter.
    Few months back we supplied huge quantity to exporter but beacause of some dispute he is denying to issue us H form

    What should we do now.
    Please reply

    ReplyDelete
    Replies
    1. Hi,

      Thank u for ur comment.

      If you did not get the H-Form, you must pay your state VAT Rate (Eg: 14.5% - It's based on your sales tax rates) to your sales tax dept when sales tax assessment time.

      Eg:
      Sale goods Rs.100,000/- against H-Form.
      If you did not H-Form, you must pay local VAT Rates Eg: Rs.14,500/- to your sales tax dept.

      Thanks & Regards
      G.S.VASU

      Delete
  26. Kindly guide me with me query:
    Company A is importing a product for me and selling to me after adding 12.5%VAT. I am then re-selling it to company B (who needs it for export, and will provide form H). I will also charge VAT 12.5%. As we do not do much business with exporters, we are not sure how it works. The idea is, that I shouldnt be the one doing the rounds of the government office, waiting to claim my VAT back. Kindly take me through the process.

    ReplyDelete
    Replies
    1. Hi,

      1. You (X) are selling goods to Company B
      2. B is an Exporter
      3. You (X) did not add any tax (i.e.12.5%) to Company B.
      4. Because Company B is an Exporter.
      5. Just Get H-Form From Company B
      6. And Just mention these sales as " Exempted Sales" in your VAT/CST Returns.

      If you need more information, Please leave comment.

      Thanks & Regards
      G.S.VASU
      Admin

      Delete
  27. Hai sir,

    my name is masthan, i am dealer in ap vat, sir iam selling goods in ap only H form condition, wich type of way bill i am using in this type of transaction , please tel me sir .


    Thanking you sir

    yours faithfully

    ReplyDelete
    Replies
    1. Dear Mr.D.Masthan,

      Thank u for ur comment.

      Use VAT Waybill if sending goods within state or Use CST Waybill if sending goods other state.

      Thanks & Regards
      G.S.VASU

      Delete
    2. Thanking you sir,

      Sir I am asking Only "H" Form Condition sales , Vat Waybill With in state,CST waybill Other state sir,

      Thanking you sir

      Delete
  28. Can a form h holder avail packing credit from bank.
    Wat is the guideline for this.

    ReplyDelete
    Replies
    1. Dear Mr.Ajayrana,

      Thank u for ur comment Mr.Ajay,

      Exporter only avail Packing credit. If you use packing credit, you should be get amount from foreign buyer.

      H-Form holder supply goods to exporter. That means H-Form Holder is not a exporter. Hence H-Form holder cannot avail Packing Credit facility.


      Regards
      G.S.VASU

      Delete
  29. I am from a.p state, I sold cotton bales against h' form.now they are sent h'form along with B.L
    I shown department they are asking purchase order, other wise pay tax they sold,

    ReplyDelete
    Replies
    1. Dear Mr.Raghava Rao,

      Yes, You must get Purchase order from your customer. Just ask to your customer, they will provide Purchase order.

      Purchase order is a like agreement between Supplier and Buyer.
      Keep the following important points.
      1. PURCHASE ORDER (P.O) was issued by Buyer.
      2. P.O. Date must be before the Supplier invoice date.
      3. P.O. must contain Payment terms, Goods Details,Delivery Terms, Price, Etc.

      Delete
  30. Dear Sir,

    I am exporting some electrical items,the seller is asking me to pay complete 14.5 tax, and that he will refund it once i submit the Form H.What can i do in this scenario as the tax amount is high.

    Also how to obtain Form H from tax department in telangana.

    I also want to know about ED/CVD/SAD exemption on exports.
    please Give me your contact details.
    Regards
    Ali

    ReplyDelete
    Replies
    1. Dear Mr.Ampere Sys,

      If you fail to provide the form – H to your supplier, they will paid tax @ 14.5% to sales tax dept. So for safe side they collect the tax amount. After you issued to H-Form to your supplier, then they will return the amount.

      We are preparing H-FORM tutorial for telangana state. it will be completed with in couple of days.

      Regards
      G.VASU

      Delete
  31. Hello sir,
    We are manufacturing certain goods in Punjab and exporting them. For that we are buying raw material from our suppliers in Punjab. Can we issue H forms against that purchase.

    ReplyDelete
  32. Hello sir,
    We are manufacturing certain goods in Punjab and exporting them outside India. For that we are buying raw material from within Punjab, Can we issue H forms to our suppliers.

    ReplyDelete
    Replies
    1. Dear Mr.Rahul,

      You have not Eligible Tax Exemption for RAM MATERIAL.
      E.O.U (Export Oriented Unit) can purchase RAW MATERIAL with out Tax.

      Regards
      G.VASU

      Delete
  33. PLEASE REPLY SOON.

    ReplyDelete
  34. Dear Mr.Rahul,

    E.O.U (Export Oriented Unit) only purchase RAW MATERIAL with out Tax. If your company is not E.O.U you can't purchase RAW MATERIAL against H-FORM

    Regards
    G.VASU

    ReplyDelete
  35. Thanks very much for updating. Ours is not E.O.U. Now that I have purchased the raw material against H form for the financial year 2014-15, what course of action should I take. If I pay the vat to my creditors for those purchases can i claim for refund by updating in my VAT 20 form.
    REGARDS
    RAHUL

    ReplyDelete
    Replies
    1. Dear Mr.Rahul,

      Due to some my busy schedule i can't reply to your comment.

      In upcoming purchases, Just purcahse raw material against VAT and you can claim INPUT TAX CREDIT Refund.

      Thanks & Regards
      G.S.VASU

      Delete
  36. Hello sir
    We are manufacture of container and sales it in india and for that we purchase raw material from register local dealer and they will charge 12.5% vat. Now we get an export oder of container and sale it. whether i will require to issue H form to local register dealer for getting Vat exemption. They have already charge vat from us.

    ReplyDelete
    Replies
    1. Hi,

      E.O.U (Export Oriented Unit) only purchase RAW MATERIAL with out Tax.

      If your company is not EOU, you are not Eligible Tax Exemption for RAM MATERIAL Purchase.You must pay VAT @ 12.5%.
      Only E.O.U (Export Oriented Unit) can purchase RAW MATERIAL with out Tax.

      Regards
      G.VASU

      Delete
  37. Hi, I m an exporter of industrial goods based in delhi. For an inter-state purchase can form-H be issued to the seller?

    ReplyDelete
    Replies
    1. Dear Mr.Manash,

      You can purchase material against H-Form (Either Local purchase or Inter-state purchase).
      But this material you must be EXPORT. then only you can eligible Tax Exemption.

      Sales Tax Dept not consider, is it LOCAL PURCHASE OR INTER- STATE PURCHASE.

      Thanks & Regards
      G.S.VASU

      Delete
  38. Dear sir,
    Should the details of Export Sales be disclosed in VAT 100 (Monthly return-Karnataka VAT)? We are issuing H-form to suppliers and are disclosing purchases made from them against the 'Exempted Purchase' column. But we are a little unsure about disclosure of export sales in the monthly VAT return,

    ReplyDelete
    Replies
    1. Dear Mr/Ms.Ansh Virani,

      You must disclose H-Form Purchases and Export Sales in your monthly sales tax returns.

      Thanks & Regards
      G.S.VASU

      Delete
  39. This comment has been removed by the author.

    ReplyDelete
  40. Dear Mr. Vasu,

    Bags which will use as export packing material can be purchase against FORM 'H'...?

    RGDS.

    ReplyDelete
    Replies
    1. Dear Mr.Bharat,

      You can purchase all type type of material against H-Form

      Delete
  41. Replies
    1. Hi Deena,

      Thank u for ur comment Mr/Ms.Deena, Thanks a lot

      Delete
  42. our company purchased material from the supplier against form H in 2013. now the supplier is asking for a form H . and there won't be problem if we issue right now and sales tax point of view

    ReplyDelete
  43. sir,

    Please find a solution .Our company is working in SEZ unit.We have to make a sale to customer who is in out of kerala but that customer give us only Form H and ready to pay customs and excise duty and they are not ready to pay tax but as a SEZ unit we has certain limitation so please advice us how to make sale to this customer.

    ReplyDelete
  44. we had supplied material against h form. now we are not getting h form from the customer. we had mad an invoice in sept2014. please tell me now how much ia have to pay to sales tax dep.with interest.

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      You have to pay "as per your state VAT Rate" on Invoice amount at the time of your sales tax assessment . There is no Interest rate.

      Delete
  45. We are purchasing yarn with 5% tax and we exporting Fabric material. Can we get the Form H for our yarn purchase?

    ReplyDelete
    Replies
    1. Dear Mr.Marikani,

      If you purchase material against 5% vat, you cannot issue H-Form to your supplier.

      Delete
  46. Our fabric is exempted goods. How we claim our raw material VAT amount against our Export sales

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      Before purchase the material, you can ask your supplier, raise invoice without VAT/CST (Against H-Form). Then you can save tax amount.

      Delete
  47. Dear Basu Sir,
    We are exporter of leather goods in Kolkata. We sold to foreign buyer 1242 pcs of leather bags on 30/09/2015.
    we bought the items from Delhi against H-form. On 01-10-2015 510 pcs leather bag bought, on 24-09-2015 500 pcs leather bag bought , on 01-10-2015 232pcs of leather bag bought.
    Please help us and assist us how to apply and get H form. Are we eligible to get the same.
    Please help we are in distress.
    Thanks & regards
    S K Singh

    ReplyDelete
    Replies
    1. Dear Mr.S.K.Singh,

      You are eligible apply H-Form in delhi sales tax website or your sales tax circle. visit the following website.
      http://dvat.gov.in/website/home.html

      Delete
  48. Sir, i am Merchant Exporter from Mumbai. As u mention sir we have to provide Bill of Lading along with form H but in B/L also there are buyer details mention. So how can we hide and will my supplier get any info about my buyer from H form and B/L

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      No problem, Just hide your buyer details in the B.L and provide to your supplier. Normally every exporter follow the same way.

      Delete
  49. Sir, We sold goods against form h in mar-16, we have not received Form H till 28.04.16 and at the same time we have to file our mvat/ cst returns alongwith annual e-return annex. which is mandatory.
    Shall we fill annex. H - form h not received details? we need to pay vat on that sale on regular local rates?
    pls tell us time limit to obtain form h..?

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      "It will be safe for the seller if he can get a D.D. for the tax amount of the goods which is sold to the exporter for the export purpose. Because sometime the exporters fail to provide the form – H to the seller due to unknown reasons, at this time this D.D. which is collected will be off much helpful to the seller"

      First get H-Form from your customer. then submit the same to your sales tax circle office. there is chance, dept accept h-form and ignore VAT amount.

      Delete
  50. Dear Vasu Sir,
    We are a newly started exporting co. in Palakkad, Kerala. We have applied for CST, but not yet received. Last year during October 2016 we exported Nitrile Gloves, buying it from a Manufacturer in Tuticorin. As requested by the Manufacturer we paid them the CST amount, so that we can claim it by issuing H Form. Till date we have not got CST NO., IS THERE ANY TIME LIMITATION TO SUBMIT H FORM & CLAIMS. PLEASE GUIDE ME.

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      Once invoice issued with VAT, you cant claim against H-Form.

      Delete
  51. sir,

    kindly confirm that any where is mentioned n CST Act that Form H issued for three months(quarterly basis) as per central sales tax act.

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      As per new rules of CST act, H-Form must be issued on Quarterly basis.

      Delete
  52. U. SANKARAN KARTHIKAugust 31, 2016 at 9:28 AM

    Dear sir,

    As per the purchase order given by one of our indian client We have manufactured and supplied materials from india to foreign consignee against CT-1 bond. The transaction is against Indian currency only. Whether form H is applicable for this transaction. Or Bill of lading alone enough for availing sales tax exemption.

    ReplyDelete
    Replies
    1. Dear Sir/Madam,

      Bill of lading is must be submitted along with H-Form.

      Delete
  53. Dear Sir,
    If the VAT department issues H Form to exporter, but the exporter refuses to give the form to seller for any reason, what is the provision for the seller to collect The duplicate form from the Sales Tax department directly.


    ReplyDelete
    Replies
    1. Dear Sir,

      There is long process to get duplicate H-Form. i.e: Police complaint, Paper advertisement, indemnity bond etc., please provide your state, then we will provide list of documents for apply duplicate H-Form.

      Delete
    2. I have sold goods to exporter against Form H due to delay & device return file return he was not able to give H form he gave me bill of landing copy which good I have supply & that goods he had export & gave me letter on his company letter head that he will provide H form now he is telling I will not provide you H form. So please hold me my contact no 9323317477

      Delete
  54. Sir kindly help regarding my query...
    i'm a dealer (single product) sold goods to an exporter and i received form h from him... we r taking the tax amount as excess credit (eg purchasing 10 lac input tax 5% 50000 selling 7 lac output tax 35000) balance 3 lac sale is form h.. so we ve excess tax creadit of 15000 rs it has been accumulated to 15000*12month 180000 for 2yrs 360000... we stopped selling form H to that exporter and continuing billing with tax from 2015 and we r deducting our tax value from excess credit so long now its 160000... we are not paying any tax we are deducting from excess credit this is what exporter told us to do

    we ve received notice from local sales tax reason for having tax credit and we gave reply regarding this attaching our for h sales details and they didnt gave any reply n its idle..

    i enquired with few ppl they said what im doing is wrong some said its right... im really confused...

    i enquired with a tax consultant during a friendly talk he said if ur input tax is 50000 and output is 35000 then u ve to null it there itself and should not take it as excess credit..

    can u guide me regarding this...
    thanks in advance

    ReplyDelete
    Replies
    1. Dear Mr.Siva,

      There is no problem to sale goods against VAT. Better sale against H-Form and keep excess input credit and claim input credit.

      Delete
  55. Good Day Everyone,
    Just wanted to know that Am a exporter and dont have TIN / CST number, is it possible for me to issue Form H to my supplier just by using his TIN/ VAT details.

    Thanks in advance,
    Mr.Naik

    ReplyDelete
    Replies
    1. Dear Mr.Raghu,

      Without TIN/CST number cannot issue H-Form. You must complete sales tax registration and get the TIN number.

      Delete
  56. Dear Mr.Vasu,
    I am a merchant exporter based in tamilnadu. All my sellers are reluctant to issue me with a form h sales invoice citing that its difficult process. How could i over come these problem as vat proceeds are my margin.

    ReplyDelete
    Replies
    1. sir

      i am also facing the same problem, some are like that only
      we are depositing tax amount with them and later after issue of H form collecting the deposit amount? you can try if possible

      Delete
  57. this is giri
    sir

    we are exporters of machinery spares

    whether H form to be obtained for VAT purchases or CST Purchases ?

    ReplyDelete
    Replies
    1. Dear Mr.Giri,

      If invoice issued/received with VAT or CST amount, you can't issue/receive H-Form.

      Delete
    2. dear sir,

      Can I claim exemption from within the state registered dealers also by giving H form? or it is applicable for only out of state registered dealers only


      Delete
    3. Dear Mr.Giri,

      both vat and cst purchases exemption is eligible against H-Form

      Delete
  58. i have no cst no can i sales against h form
    i have in gujarat

    ReplyDelete
    Replies
    1. Dear Mr.Asif,

      If You dont have CST no, you are not eligible for sale of goods out of Gujarat.

      But if you have VAT no, you can sale with in gujarat against H form or VAT.

      Delete
  59. We have sold goods to exporters and that exporters also issued form h to us. But form h received from sales tax department date was prior of our sales date. Is it eligible? Please guide us.

    ReplyDelete
    Replies
    1. Dear Mr.Siddananthan,

      No that h-form is not valuable, Please note H-Form issued date must be after Invoice date.

      Delete
  60. Hello,

    we have Export business, we sell online on our website with paypal payment. now we have few questions.

    1. We are from Rajasthan and we buy raw materials from Karnataka, so it comes under H Form, We buy in kgs. so monthly we buy 1000 kgs then after manufacturing at jaipur factory, it gives us 30% waste in the making so we have 700 kgs ready product, on the website we sell in retail so there is many customers like with 1 kg order 5 kgs orders 10 kgs 20 kgs. At the time of producing H form how it will work, and accounting and other things ?

    2. We ship products by Fedex and it goes with samples normally very less invoices with big orders. so what will be the Bill of landing, as we have account with fedex, we generate shipping papers and invoices online, after pickup booking fedex team comes at factory and pickup the parcels they only give us one receipt of paper. or we can give delivery receipt from fedex online tracking, how will it work as bill of landing ??

    3. Does paypal payment comes under Export ???

    Thank you..

    ReplyDelete
    Replies
    1. Hi,

      Ask to fedex courier. Every international supplies must be provide BILL OF LANDING. They can provide B.L

      Paypal is authorized, you can do through paypal

      Delete
  61. Dear Sir,

    How the GST affects Form H can you please guide me

    Regards
    Sathya

    ReplyDelete
    Replies
    1. Dear Mr.Siva Saravana,

      Thank you for ur comment.

      We will update H-Form details under GST Act in our website.

      Delete
  62. Can you please give me notification which can prove that H form can be issue quarter wise
    Looking forward to quick reply as one officer asked me for this

    ReplyDelete
    Replies
    1. Hi,

      H form is used on quarterly basis.

      Before 5 years (Approximately) H-form was issued on half yearly/yearly basis.

      Delete
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  65. Dear Sir,

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