Statutory forms like C, E-1, E-2, F, H and I plays vital role in availing the concessional rate under the Interstate Transactions. After long hue and cry, Punjab Govt. has issued a notification no. GSR.33/CA.74/ 1956/S.13/Amd(17)/2012 dated 04-07-2012 by virtue of which Statutory forms are available through online system,. It is a matter of great appreciation that govt. of Punjab has taken a wonderful step by issuing a notification which will remove the hindrances in free trade between the states as the Punjab dealers were facing problems for the last so many years in obtaining the form.

Effects of Notification:

Application and manner of obtaining declaration forms:

By amending and substituting for Rule 7 in the Central Sales Tax (Punjab Rules 1957) the dealers of Punjab State can avail the benefit of online Statutory forms and for obtaining these forms, annexure in form VAT-18 and VAT-19 in respect of sale and purchase under the Central Sales Tax Act 1956 furnished alongwith the returns will be considered as application for obtaining the Forms, the form shall be generated electronically by the department of Excise and Taxation in a designated branch and the same will be downloaded within 60 days of the filing of monthly or quarterly returns and the copies of these statutory forms duly attested by Excise & Taxation Officer shall be dispatched to the concerned dealer within a period of 30 days after electronically downloading these forms.


A Fee of 50 Paise per declaration shall be charged either in cash or through treasury receipts.

Time Period for retaining the counter file of Statutory forms:

The counter file of the declaration of Statutory forms like C, E-1, E-2, F, H, I shall be maintained by the registered dealers for the period of 6 Years after the closure of the year to which the said form pertains.

In case of Closure and Cancellation:

If dealer closes down his business or his registration is cancelled then he is under an obligation to file the final last return to obtain the balance declaration.

If forms lost in transit or destroyed, damaged

If Statutory forms are lost in transit or destroyed or damaged then the concerned dealer shall send a public notice in the national press and file FIR in the nearest police Station regarding lost, destruction or damage of the Forms and the intimation for the same shall be furnished to the Excise & Taxation Officer of Area along with copy of First Information Report and Cutting of News Paper.

Surrender of Counter files in case of lost, destroyed or damaged Statutory forms

The registered dealer is under an obligation to surrender the counter foils of the said forms to the Excise & Taxation Officer of area concerned and in exchange may obtain such new forms which are substituted for the Forms declared obsolete and invalid.

If in any case it is not possible to generate the forms electronically then the printed forms shall be issued against the proper payment as per sub rule 4.

Form issued in lieu of lost forms

The form issued in lieu of lost forms declared obsolete and invalid shall carry the words at the top right corner of all the files of such forms in red ink “DUPLICATE IN LIEU OF FORM Serial Number………….”

It is also worthwhile to mention that the govt. should depute the officers who will give effect to this notification in a effective manner so that fruits of this notification in real sense should be available to the dealers registered.


Authored by

J S Bedi Advocate
5/13, Central Town,
Behind Ajit Samachar
Jalandhar-144001. Punjab

More Under Goods and Services Tax



    Dear Sir,
    i have wrongly selected the cancel the online c form for the c form portal. the party detail cannot show in the portal . now what to do please help me.


  2. DHARMESH SHAH says:

    Dear Sir,

    In Gujarat, VAT Dept. issue a printed Form C with Supplier Details since 2009.

    I want to know that how many states of India provide a printed form C. Still today certain customer provide us a Forms from Physical Form Book.

    Pl. confirm the same at earliest.

    Dharmesh Shah

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June 2021