Refund (or set off) of excess cst paid on receipt of c form
This query is : Resolved
17 November 2013
Dear Experts my query is that if a seller did not receive C Forms for its Interstate sales and hence make payment to sales Tax Department as per local sales tax applicable but later it receive C forms from the concerned purchasers then how can it get refund (or set off) of excess CST which it paid when C form was not available to it?
For example
MVAT=12.5%
CST=2%
but since C form was not given by concerned purchasers hence seller paid sales tax @ 12.5%. Now when C form is given by concerned purchasers then how can it get refund (or set off) of 10.5%(12.5%-2%).
Seller belongs to Maharashtra .
For example
MVAT=12.5%
CST=2%
but since C form was not given by concerned purchasers hence seller paid sales tax @ 12.5%. Now when C form is given by concerned purchasers then how can it get refund (or set off) of 10.5%(12.5%-2%).
Seller belongs to Maharashtra .
17 November 2013
If time period is not lapsed, the return can be revised, claiming excess as c/f.
Date of sale invoice, whether tax was separately charged/rate, in bill details are not given.
Date of sale invoice, whether tax was separately charged/rate, in bill details are not given.
Message likes :
1 times
18 November 2013
Dear Parkash ji thaanks alot but what about the VAT Audit Report which have been filled by us?? can we also revised it?
18 November 2013
Period Involved and claim amt?
Message likes :
1 times
19 November 2013
Dear Parkash sir period involved is FY 2012-13 and amt is apprx 2.1 lac.
20 July 2025
Regarding your query on refund or set-off of excess CST paid due to late receipt of C Forms for FY 2012-13 (amount approx ₹2.1 lakh), here is the detailed guidance:
Key Points:
C Forms allow you to pay CST at 2% instead of the local VAT rate (12.5%) for interstate sales.
If you paid VAT at 12.5% initially due to non-receipt of C Forms but later receive them, you are entitled to claim the excess tax paid (10.5% difference) as refund or carry forward (c/f).
Options to Claim Excess Tax:
Revision of Returns:
If the time limit for revision of VAT returns for FY 2012-13 is not yet expired, you can file revised returns for the relevant periods with correct C Form details and claim the excess tax as carry forward.
The carry forward can be adjusted against future VAT liability.
Refund Claim:
If revision is not possible (time limit expired), you may file a refund claim for excess VAT paid.
Refund claims must be filed within the stipulated time period as per the Maharashtra VAT Act (usually within 2 years from the end of the financial year in which tax was paid).
Submit all original C Forms as proof of eligibility for CST rate.
Attach copy of the original VAT payment challans and returns.
Audit Report Revision:
Regarding the VAT Audit Report already filed:
You cannot revise the audit report once filed.
However, when you revise the VAT returns, you should update the figures accordingly.
For audit, you may need to disclose the refund claim or carry forward in the next year’s audit and mention the reason for difference.
Suggested Action Plan:
Check time limits: Verify if the period for revising returns or filing refund claim is still open.
Gather documentation: Collect all C Forms, payment challans, original returns.
Consult your CA: For FY 2012-13, if time is a constraint, filing a refund claim may be better.
File revised returns if possible: Include C Forms and reduce VAT liability accordingly.
File refund claim if revision not possible: Submit proper application with C Forms attached to VAT department.
Note for audit: Keep documents ready to support claims in next VAT audit.
Key Points:
C Forms allow you to pay CST at 2% instead of the local VAT rate (12.5%) for interstate sales.
If you paid VAT at 12.5% initially due to non-receipt of C Forms but later receive them, you are entitled to claim the excess tax paid (10.5% difference) as refund or carry forward (c/f).
Options to Claim Excess Tax:
Revision of Returns:
If the time limit for revision of VAT returns for FY 2012-13 is not yet expired, you can file revised returns for the relevant periods with correct C Form details and claim the excess tax as carry forward.
The carry forward can be adjusted against future VAT liability.
Refund Claim:
If revision is not possible (time limit expired), you may file a refund claim for excess VAT paid.
Refund claims must be filed within the stipulated time period as per the Maharashtra VAT Act (usually within 2 years from the end of the financial year in which tax was paid).
Submit all original C Forms as proof of eligibility for CST rate.
Attach copy of the original VAT payment challans and returns.
Audit Report Revision:
Regarding the VAT Audit Report already filed:
You cannot revise the audit report once filed.
However, when you revise the VAT returns, you should update the figures accordingly.
For audit, you may need to disclose the refund claim or carry forward in the next year’s audit and mention the reason for difference.
Suggested Action Plan:
Check time limits: Verify if the period for revising returns or filing refund claim is still open.
Gather documentation: Collect all C Forms, payment challans, original returns.
Consult your CA: For FY 2012-13, if time is a constraint, filing a refund claim may be better.
File revised returns if possible: Include C Forms and reduce VAT liability accordingly.
File refund claim if revision not possible: Submit proper application with C Forms attached to VAT department.
Note for audit: Keep documents ready to support claims in next VAT audit.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Notice from IT DEPTT IF FD AMOUNT EXCEEDS 10 LACS
- Applicablity on tds
- Unable to generate and save json file for updated return
- GST payable under RCM
- WRONGLY UPLOADED 10IF FOR COOPERATIVE SOCIETY
- Regarding TDS not deducted on rent
- Section 194I not showing in TDS RPU for Compnay Assessee for TDS on rent
- Which SAC code should be ed?
- Tax audit & Switching from Presumptive taxation
- LTCG offset against property buy
- How to update Transaction data in broker samco account holding after transfer shares KARVY
- 12AA registration
- Import purchase entry
- Rule 54(1A) for Distributing ITC
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
Trending Online Classes
-
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
Sachin Jain03 November 2025
CAclubindia
