C forms

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ravi charan (Querist)

04 February 2014 is there any rule or notification for c form should be quarter wise. some of the customers issuing c forms month wise. which is correct... pls give reference also. thanks ravi charan

Dheerendra

Dheerendra (Expert)

04 February 2014 FORM 'C' SHOULD BE GIVEN quarterly WISE IN ALL STATES AS PER THE CST ACT 1956 AND IT IS NOT RELATED TO THE CERTAIN STATES SEPARATE RULES.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

05 February 2014 1. C forms need to be issued quarterly only vide 2nd proviso to rule 12(1) of The CST (Regn. & Turnover) Rules,1957.

2. However, the state can form its own rule regarding the same. For eg:- Kerala state, vide rule 6(1) of The CST (Kerala) Rules,1957, restricted to issue C forms monthly in case the dealer is not registered under Kerala Value Added Tax Act,2003.

Dheerendra

Dheerendra (Expert)

05 February 2014 sorry for the inconvenience by mistake i mentioned that form c should be issued month wise instead of quarterly.

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