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C-form

Shreesha (Proprietor) (6 Points)

21 October 2016

What is the procedure to get C-form as I am buying goods from Telangana to Bangalore? Where shall I start applying for that?

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8 Replies

CA Shree Jain (Chartered Accountant) (1572 Points)
Replied 21 October 2016

Brief Note on Auto Generation of C Forms

1. Dealer would be required to go through the registration details under the CST Act 1956 and view the commodities and purpose enabled to him by the department for issue of ‘C’ form.

2. If need be, he would apply for amendment / corrections in the CST RC on the basis of certificate issued to him under the KST regime.

3. Dealer would file return in form VAT 100 /105/ indicating the value of goods purchased from outside the State against ‘C’ form. Interstate purchases made against ‘C’ form shall be declared in box no. 9.11.1 of the F orm VAT 100 / Form VAT 105. The gross purchase value of each invoice may be considered for this purpose. Return submitted needs to be acknowledged.

4. Dealer will simultaneously submit list of interstate purchases ( invoice-wise) effected against C form electronically using Interstate Purchases option. Care should be taken to ensure accuracy of TIN, Bill No, Value, etc.

5. The system will allow only such commodities and the specified purpose ,against which he is permitted to issue ‘C ’form while entering the bill details.

6. System would allow entering bills of the relevant month for which purchase against ‘C’ form is declared in the relevant return. It would also allow bills relating to previous quarter (which ensures that bills relating to a period prior to six months do not get included in the list).

7. Against each bill, dealer would indicate whether he intends to issue ‘C’ form by marking the box provided against each bill.

8. He would submit the list of purchases which includes such purchases against which he does not wish to issue ‘C’ form

9. Dealer is allowed to modify the purchase list submitted to the extent of marking a purchase bill for issue of ‘C’ form , which was earlier unmarked.

10. He would then select CST automatic approval and select the year and quarter for which C form is proposed to be issued.

11. He would then enter the TIN of the selling dealer.

12. The system would automatically group all the purchases made from the said seller in the selected quarter on the basis of Invoice-date & TIN.

13. The dealer would be a given an option to select the actual bill against which he now proposes to issue ‘C’ form, by marking the box provided against each bill

14. Dealer may choose to issue ‘C form for certain transactions only at the given point of time. However, he is enabled to issue ‘C’ form at a later stage.

15. Bills against which ‘C’ form is generated for a particular quarter would not be enabled for issue of ‘C’ form once again.

16. The dealer would save details of such request and then submit, upon which system would indicate the details of bills, etc for the request .

17. As a final step, the dealer would submit the request for generation of ‘C’ form, and upon agreeing to the terms and condition that “he is liable for penalties for wrong issue of ‘C’ form”, system would generate a ‘C’ form which can be printed by the dealer / in the office depending upon the option exercised. C Form Auto Generate User Manual Version 1.0 Release Date: 01/01/13 Page 3

18. The ‘C’ form so generated would bear a distinct series when compared to a ‘C’ form approved by officer.(The ‘C’ form approved by officer begins with KA-CA, whereas the auto generated ‘C’ form would begin with KA-C2 ).

19. The dealer would repeat the process for different quarter and for different selling dealer TIN.

20. ‘C’ form downloaded could be got stamped with the seal of the concerned office. However, this may not be necessary as any ‘C’ form downloaded is verifiable in the website of the CTD instantly.

1 Like

CMA Poornima Madhava (CMA) (13097 Points)
Replied 21 October 2016

You may auto-generate C forms from Karnataka VAT portal: https://164.100.80.100/vat2/
Login and click on Auto-generate C forms and select the month for which you need to generate C-forms
You need to enter VAT TIN, name & address of the vendor, invoice number, date & value (value not to exceed the value entered in VAT100 at the time of filing monthly return)
Once the details are entered, submit the same and print the form.

1 Like

FCA surbhi jain (FCA) (897 Points)
Replied 21 October 2016

Agree with above both.

Studentsca (CA Practice ) (3577 Points)
Replied 21 October 2016

Can any tell what the new procedure in Maharashtra for C form under new sap system

Shreesha (Proprietor) (6 Points)
Replied 22 October 2016

Thank you CA Ash Jain. Its hard to understand commercial terms having my Technical background but anyhow good info to study further.

Shreesha (Proprietor) (6 Points)
Replied 22 October 2016

Thanks to Poornima Madhav

Shashidhar.S.M (Accounts Executive) (25 Points)
Replied 26 April 2021

Hi,

For the month of Jun2017, Vat Return was filed and for interstate purchase C-Forms also generated. Now on request from interstate seller, we found that One invoice was missed out in return and C-Form. Now the seller is asking for the C-form for that particular invoice and I need to know how can we proceed further?

Shashidhar.S.M (Accounts Executive) (25 Points)
Replied 26 April 2021

Originally posted by : Shashidhar.S.M
	Hi, For the month of Jun2017, Vat Return was filed and for interstate purchase C-Forms also generated. Now on request from interstate seller, we found that One invoice was missed out in return and C-Form. Now the seller is asking for the C-form for that particular invoice and I need to know how can we proceed further?