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C form utilization file filling doubt

Venkkatesh (Accountant) (124 Points)

30 May 2013

I have the supplier whose main branch is Chennai with Reg. TIN No. And got invoices from its Branchs like Ranipet, Perundurai. Now While i enter in the C Form Utilization File should i enter the Head Officer Address in the Seller Address column or should i enter the Branch Addres from where the invoice raised.

and one more question that If the transport details are not there in the invoice what to enter in Vehicle Number and Transporter Name columns.

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4 Replies

SANKAR MAJUMDAR (COST ACCOUNTANT) (111 Points)
Replied 06 June 2013

In my opinion, you should enter the name, address, TIN/CST Regn. no. of the seller who has raised the bill on you irrespective of where its head office or controlling office is situated.

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Venkkatesh (Accountant) (124 Points)
Replied 06 June 2013

Originally posted by : SANKAR MAJUMDAR
	In my opinion, you should enter the name, address, TIN/CST Regn. no. of the seller who has raised the bill on you irrespective of where its head office or controlling office is situated.

As told it can be done but as per taxation we need to issue the C Form to the Branch Office if the Branch Accounts are handled by them itself. If the Accounts of the Branch Office are maintained by the Head Officer we ought to issue the C Form to the Head Office. But in practice it suggested to issued the C Form to those who issued the invoice in this care Branch Office.

SANKAR MAJUMDAR (COST ACCOUNTANT) (111 Points)
Replied 06 June 2013

In my opinion, the question is not where the accounts are maintained but wherefrom the billing has been done and wherefrom the materials have moved. If there is branch at Chennai and the materials have moved from Chennai under the Vat/CST Regn no. of the Branch issued by the State of Tamil Nadu, the C form will have to be issued to Chennai with the Regn no. of Tamil Nadu Govt. mentioned on the form irrespective of the fact that the branch may not be an independent one or the accounts of the branch may be maintained at say Head Office at Delhi. Physically the C form may be sent to HO for controlling purpose but will have to be submitted to the Sales Tax Authorities of Tamil Nadu for assessment.

SANKAR MAJUMDAR (COST ACCOUNTANT) (111 Points)
Replied 06 June 2013

However, if the Branch and the sub branch and the Head Office are all situated in one state and working with one Vat / CST regn, no. then this issue does not arise.