c form in Trans1

The message is clear.  If   C Forms  are   not submitted    during  assessment of any financial year, the dealer is usually asked to reverse the    state’s  VAT  input credit available at that time,  and if no credit available, then  the dealer would have to pay the difference of tax between   original CST rate  and the state’s VAT rate. But  the Central Excise input credit  available  in the books will remain untouched by the VAT authorities for non submission of such forms.   So, carrying forward of Excise Credit has nothing to do with  C/H Forms and no details need to be given  since it goes only to CGST Credit Ledger.  In case of  carrying forward  of VAT  balance credit to SGST,   the dept of GST   wants to ensure cent percent correctness and  so  complete details of  C Forms  received and pending  (the total should match with the taxable turnover for the period)   need  to be given  in column under 5 (b) and (c).   It may be noted   window  for  filling the  details of C Form opens  only  in  State/UT Tax  and not in   Central Tax.

Hello, In case if there is pending c form and the credit is short claimed than how shall we take the credit once the c form are available?

AWATING REPLY ON ABOVE QUESTION
Read more at: https://www.caclubindia.com/forum/c-form-in-trans1-419343.asp?offset=1