Section 32: Forwarding agency, etc., to submit returns

Q: What does Section 32 of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 32 CST Act pertains to "Forwarding agency, etc., to submit returns". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 32 of The Central Sales Tax Act, 1956 (CST Act) governs forwarding agency, etc., to submit returns. As verified on 19 May 2026.

Q: Is Section 32 CST Act still in force?

Yes, Section 32 of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 32 CST Act?

धारा 32 CST Act is the Devanagari Hindi reference for Section 32 of the The Central Sales Tax Act, 1956. Section 32 of The Central Sales Tax Act, 1956 (CST Act) governs forwarding agency, etc., to submit returns. As verified on 19 May 2026.

Q: What is Dhara 32 CST Act?

Dhara 32 CST Act is the Roman Hindi reference for Section 32 of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 32 of The Central Sales Tax Act, 1956 (CST Act) governs forwarding agency, etc., to submit returns. As verified on 19 May 2026.

Q: How to cite Section 32 of The Central Sales Tax Act, 1956?

Cite as: "Section 32, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 32 (India).

Law on Tips Editorial Board

- Every clearing or forwarding house or agency, transporting agency, shipping agency, shipping out agency, steamer agency or courier services in the State shall submit to the assessing authority of the area such returns as may be prescribed of all goods cleared, forwarded, transported, or shipped by it. The assessing authority concerned shall have the power to call for and examine the books of account or other documents in the possession of such agency with a view to verify the correctness of the returns submitted, and the agency shall be bound to furnish the books of account or other documents when so called for.