SOME ISSUES PERTAINING TO C FORMS UNDER CST ACT 1956

No such value limit. Multy purchase invoices of a quarter  of a dealer  shall be entered in single C form. (1st Quarter means April,May,June months) In the case of F form it should be issued  monthly. In Kerala CST forms can be generated from web site monthwise.

I agree with Mr. V.Devananda

One of my dealer is closing his business and not giving the C form to us although he has got the same issued from the department. Need the guidance/way to get the same from the dealer.

You sent a letter registered post demanding C form declaration on the purchase made by your dealer and also inform him that if the C form  is not   issued within in a  fortnight, he is responsible for the balance tax amount, interest and all other expenses including court proceedings to recover the amount in the absence of declaration form.  

Thank you Sir for the guidance. 

Dear Sir, what is right way to a C form Total bill amount including of freight etc. or only purchase value including cst. Kindly explain.

CST is applicable on cost of goods sold excluding fright if it is charged separatly. So C form is required to issue on cost of goods on which you are liable to pay CST.

Sir,

A  company in maharashtra sold goods to automobile company at Goa in 1995..While in sales tax assessment C forms were not found hence request was made to buyer for duplicate of lost C forms. Buyer now says matter is old ( m0re than 10 years ) and time barred hence could not give duplicate. In the meanwhile Commissioner s t Goa has confirmed the genuinity of sale. Seller gave delaration in G form and bond etc as asked by STO. But STO did not accept the same while assessing and levied 15% tax and penalty 

What is the remedy?

We shall be grateful for your valued advice.

KAMALAKAR

Sir,

A  company in maharashtra sold goods to automobile company at Goa in 1995..While in sales tax assessment C forms were not found hence request was made to buyer for duplicate of lost C forms. Buyer now says matter is old ( m0re than 10 years ) and time barred hence could not give duplicate. In the meanwhile Commissioner s t Goa has confirmed the genuinity of sale. Seller gave delaration in G form and bond etc as asked by STO. But STO did not accept the same while assessing and levied 15% tax and penalty 

What is the remedy?

We shall be grateful for your valued advice.

KAMALAKAR

If the assessment is completed, file an appeal. According to CST Act, the assessment may be barred by time limit. But limitation under the provisions of State Act (Maharashtra) is required to verify before making a comment. If it is barred by limitation, how can an assessing authority complete the alleged assessment. Please explain the issue in detail.

Dear Sir,

Please advise me on the following

: A : has baught goods from " B " in 1995. " B " assessment is done in 2008 ( Time Bar ? ).The C forms perported to have been sent by A are not traceble as migh hve been submitted to STO in 1998 or so when partly the assessment was done , but no proof. " B : has given declaration in Form " G " as per procidure laid down. as adviced by STO assuming that forms are lost at seller " B " end. Now the STO assessed and levied full CST @ 15 %  ignoring " B " G form with bond submission  Now " B " has preferred appeal which is late by 2/3 years because of misguidence . Kindly give advice with case law. 

Thanks

Kamalakar Sawant

29th June 2013

Mr. Dharma Rao

Which is your  State? If the C form is generating through tax website on-line of the appropriate State in paper form, you are required to revise the return for the month in which the purchase was affected and incorporate the same may be with the permission of your assessing authority. No other alternate method is available now or pay higher rate of tax. It is my presumption that use of pre-printing statinoary of  C form abolished in your State.

Seller is asking to provide form c for every transaction of purchase, I came to know through your site that there is multiple transactiion under single form c in a quarterly financial year. What is the process to enter these monthly transaction into single c form, also without c form transporter doesn't agree to shfit the goods, please suggest what I should do to enter all three transactions into single c form

now the c forms are to be issued on quarterrly basis. If your transaction is pertaining to one quarter you can enter these transactions in one c form. If the transactions are pertaining to different quarters. you have to bifurcate into different transactins even if the party is same