Under section 8(1) of the Central Sales Tax Act 1956 an Interstate sale to a registered dealer can be made at the concessional rate of Central sales tax i.e. @2% existing at this time. But for claiming concessional rate of CST the seller needs to produce a declaration in the prescribed form duly filed and signed by the registered dealer in a prescribed form obtained from a prescribed authority.

The prescribed form for claiming concessional rate of CST u/s 8(1) is C form which is obtained by the purchaser from the sales tax authorities in his state and is given to the seller for the goods purchased at concessional rate. C form obtained from the purchaser needs to be furnished by the seller to the prescribed authority within 3 months from the end of the period to which the form relates as per rule 12(7) of the CST(R&T) Rules 1957. But the Prescribed authority may allow furnishing of C form after the said period if satisfied that the person concerned was prevented by sufficient cause from furnishing the C form within the said time.

The dealers in Punjab usually are asked to deposit the C forms along with their annual statement the last date for filling of which is 20th November every year or sometimes the date for submission of C forms is extended to 31st march or some other date. But sometimes the selling dealers are not able to file the C forms due to reason of non availability of C forms with the purchasing dealers or for some other reason. In such cases the C forms can be submitted even after the filling of annual statement or even at the appellate stage.

It has been held by the honorable Punjab & Haryana High court in R.S cotton Mills vs State of Punjab (Download Case Law) decided on 24-09-2008 relying upon the decision in Prestolite India Ltd vs The State of Haryana & others (1988) 70 STC 198 to the effect that C or D forms could be filled even after the filling of the return or at the appellate stage and same could be taken cognizance of.

Hence the C forms can be submitted even after the filling of annual statement i.e. at the time of assessment or afterwards and the same can be taken cognizance of since no loss is caused to the revenue by not filling the C forms along with annual statement.

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Read Other Articles from Advocate Amit Bajaj

(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email: amit@amitbajajadvocate.com, M +919815243335)

 

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61 responses to “CST Act – C Forms can be submitted even at appellate stage”

  1. Jayasimha says:

    We have purchased machineries from puducherry to karnataka on CST 5% without C Form, The material had come with invoices. How can we get the CST difference amount suppose if we send the C Form.

  2. Pramod says:

    Sir can issue one c form for whole year instead of each quarter

  3. mallika says:

    Sir
    I have not received “C” Form from the customer even at the time of assessment, and told I will pay difference of tax but The dept. says we have to pay penalty/interest as we have not filed the “C” Form or paid full rate of tax on the due date?? What should I do now.

  4. mallika says:

    Sir
    I have not received “C” Form from the customer even at the time of assessment, and told I will pay difference of tax but The dept. says we have to pay penalty/interest as we have not filed the “C” Form or paid full rate of tax on the due date?? What should I do now. –

  5. Lakshmi Kanta Maity says:

    Dear sir,
    Our company manufacturing of alum and use raw me trial as S.Acid, Buxite and Alumina hydrate. But we purchase Building me trial from other state @ 2 % CST against C form. Our sale tax department issue the c form against this purchase?

  6. Swamy says:

    pls intimate the percentage of interest calculated on the difference of CST 2% paid and VAT in case the C form is not submitted by the buyer to seller.

  7. santosh kumar says:

    Dear sir i have purchase building material against c form for company manufacturing in noida & i am show every bill in sale tax returns …. so department give us c form . please confirm me Y/N…..

  8. sasidharan says:

    Dear sir
    i have some doubts outstation bill come that same bill to bill Return goods then c.form give or not give i kindly the upadate for rply to me for the my mail sir sasidharan896@yahoo.com

  9. Dr Vinay Bhaskar says:

    If a buyer, after giving a written order and TIN number confirming issuance of C forms, is unable to do so even after 2 years of supply, what is the legal remedy for a seller, the seller simply went by the written commitment of buyer. Is there a remedy under Sales Tax law for the same, and if so, how do we proceed? regards

  10. haresh says:

    Dear sir we have a business in telangana we sold goods to the other states and we received c-forms from them for the year 2014-15 .and my doubt is i have to submit my received c-forms to the cto office or not, if i have to submit where i have to submit my c-forms (AP or Telangana) because the state divided in june -2-2014. and option is there or not for submitting c-forms

  11. sri kumar says:

    Dear Sir, We supplied paint raw material to one customer placed in telangana from pondicherry. my office is in pondicherry, supplied in 2010 now customer has closed his factory and even took noc from department, customer has not issued form c for 3 quarters, now my office people wants c forms, is it possible to get c forms from cto even after receiving noc by the customer. binder is the product which we sold to customer which is 5% full tax but my office people are asking 12.5% difference on total invoice value as same demanded by pondy cto. is it correct ? pls advice as this situation putting lot of pressure on me. pls advice me sir.

  12. Daanish Islam says:

    1) if any seller sale the goods to registered dealer in CST and purchaser is provided the c form in time but the seller could not mentioned the central declaration form in R.10 for the period of 3rd quarter 2013-14 by bonafide mistake that due to that department imposed the tax liability 5% in place of 2% which is seller ready to pay tax on missing of central declaration form only. but department. also impose the interest on diff. 3%(5-2) tax amount. Here my case is that we could not submitted “c” form in R. 10 and seller would like to mentioned “c” form in R. 10 after the expiry of date. please provided me related case law which help me to prove my innocence/bonafide mistake. please provided me case law related to that how seller save from interest liability and also deposited the “c” form which the seller could not mentioned in R.10.

    MY email id is vakiladvocate1980@gmail.com

  13. Daanish Islam says:

    1) if any seller sale the goods to registered dealer in CST and purchaser is provided the c form in time but the seller could not mentioned the central declaration form in R.10 for the period of 3rd quarter 2013-14 by bonafide mistake that due to that department imposed the tax liability 5% in place of 2% which is seller ready to pay tax on missing of central declaration form only. but department. also impose the interest on diff. 3%(5-2) tax amount. Here my case is that we could not submitted “c” form in R. 10 and seller would like to mentioned “c” form in R. 10 after the expiry of date. please provided me related case law which help me to prove my innocence/bonafide mistake. please provided me case law related to that how seller save from interest liability and also deposited the “c” form which the seller could not mentioned in R.10.

  14. vishwanath says:

    For the whole year transaction My supplier issued one Single ‘”C” Form for the year 2006-2007. Hence my assessing officer (in Mumbai) Rejected the single “C” Form and imposed Balance Tax + Interest + Penalty.

    So let me Know in what ground the STO Reject the the “C” form and What is the Correct procedure ? How i can Challange it ? Pl Let me Know.

  15. ARSHAD KHAN says:

    Sir,

    I work for a company in Andhra Pradesh. We have despatched goods from Hyd to Delhi with an Invoice CST 2% against C Form. Now the purchaser claims that he has not mentioned that he shall provide C Form in his Purchase Order. Please help me with a Rule/notification number which express that in Interstate transaction when Sales tax is consissional charged C FORM is mandatory.

  16. Subhendu Chaki says:

    Sir,
    I got my cst (r.o.c) in July 2012 and sold my products (steel furniture) in Bihar .The purchasers gave me the way bill numbers but now denied to give me the c form.What can I do now? Please help me.

  17. anand medical & gen. stores says:

    Hello sir… I have a retail pharmacy store at vapi, gujarat.. I wants to purchase few goods from other states like Daman ,Dadra & Nagar haveli (U.T.) and Maharastra…kindly guide me regarding the mode of transictions… What r the benifits that i can take with this…?
    Thanks regards,
    Hitesh bhanushali.

  18. surbhi.manchanda says:

    Dear sir,

    please am waiting of your reply for c form submision related query and intt. on non submitting c form related case law . reply as soon as possible am waiting .

  19. surbhi manchanda says:

    sir,

    1) if any seller sale the goods to registered dealer in CST but he is not provided the c form be on time or even after that due to that deptt impose the tax liability 5% in place opf 2% which is am ready to pay but deptt also impose the intt. on diff. 3%(5-2) tax amt. please provided me related case law which help me to prove my inocense am not faulty if dealer not provide the c form even he was registered dealer . please providded me case law related to that how am save from intt. liability.

    2) and thanks sir, u given the c form related case law on web site but its only one, i need more than one case law till am prove my point more strongly regarding c form submit in appeal if deptt. not given the time or notice for submission of c form.

  20. madavkiran says:

    sir

    i am madavkiran from andhra pradesh i need some information for how to submit

    C &
    H from in C T O office

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