This Act is applicable to sales/ purchase taking place in course of inter state trade and commerce. There is no threshold limit for registration under CST Act and hence even on the basis of single inter state transaction a dealer will be liable for registration. A dealer can also register voluntarily along with registration under VAT Act by paying a fee of 25 only. Registration can be done separately for MVAT and CST, but registration only for CST Act is not allowed, without getting registered under VAT Act.
No. 703/704, Topiwala Center, Off S. V. Road , Goregaon West Mumbai - 400062, Maharashtra, India
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