Form c not received

1. Issue of C form is duty of purchaser.  To avail tax (concessional) benefit i.e.2% instead of 5% seller must have to collect C-Form and submitted to the department. If seller fail to do so, he may liable to pay balance tax 3% (5%-2%) at the time of assessment. Generally, issue of C-Form takes One month to Three months period. It is an online procedure. It is not important to received c-from within the financial year in which concern sales transaction took place, but prior to assesment you have C-Form in your hand. Keep follow up periodically. Suppose to suffer liability of 3% in case Mars fail to issue C-Form within stipulated time (before assessment) accounting entry would be.  Sales Tax Paid (Expenses) Dr to Cash/Bank. You can Dr to party if it is to be paid to you subject to mutual understandings.  Instead of this Mars liability is nothing.  Despite accounting entries apart from above mentioned will be base of nature of transaction.

I agree with Sandeep. But tax liability becomes balance 3% CST and Interest 1% monthly (check the rate of Interest in your state) till the date of payment.

Hello sir, we are C-Form collection agency from Gujarat, if you have any problem regarding C-Form, feel free to contacts us 
Jigar - 940.  94.  90. . 19.  4