04 January 2015
we had purchase machinary in 2012-2013
from ahmdabad Gujrat under CST purchase but till date we not issue c form to vendor in Jan 2015 is it possible to apply for c form and issue to vendor and is it possible to clear pending c form since last three financial year which are not issued till date
04 January 2015
As per rule 12(7) C form can be submitted to the assessing authority within three months after the end of period to which it relates. STO can allow further time for submission of the form, if there is sufficient cause for not submitting the form in time. 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. In view of the above you can issue C form now.