Section 58A: Electronic filing and payment

Q: What does Section 58A of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 58A CST Act pertains to "Electronic filing and payment". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 58A of The Central Sales Tax Act, 1956 (CST Act) governs electronic filing and payment. As verified on 19 May 2026.

Q: Is Section 58A CST Act still in force?

Yes, Section 58A of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 58A CST Act?

धारा 58A CST Act is the Devanagari Hindi reference for Section 58A of the The Central Sales Tax Act, 1956. Section 58A of The Central Sales Tax Act, 1956 (CST Act) governs electronic filing and payment. As verified on 19 May 2026.

Q: What is Dhara 58A CST Act?

Dhara 58A CST Act is the Roman Hindi reference for Section 58A of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 58A of The Central Sales Tax Act, 1956 (CST Act) governs electronic filing and payment. As verified on 19 May 2026.

Q: How to cite Section 58A of The Central Sales Tax Act, 1956?

Cite as: "Section 58A, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 58A (India).

Law on Tips Editorial Board

(1)

The Government may require the assessees to file returns, forms and other statement to be submitted by him under this Act and make the payment of tax, fee or other amounts due under this Ac, electronically through the official website of the Commercial Taxes Department.

(2)

Notwithstanding anything contained in section 57, the Commissioner may, for the purpose of implementation of electronic filing of returns, forms and other statements or electronic payment of tax, fee or other amounts, by notification in the Gazette, make suitable modifications in the forms prescribed under this Act and make necessary changes in the manner of submission and authentication of such returns, forms and other statements. The modifications or changes so made shall be published in the website of the Commercial Taxes Department also and in such other manner as the Commissioner may deem fit.