Long Pending CST Form C

1. for sending goods out of state, u need to obtain "waybills" whereas the TIN number of buyer is mentioned, preserve those copies / truck receipts/ and other relevent documents.
 

Many of the states in India don't have Waybills. Punjab & Tamil Nadu where most of my clients are don't require any waybills to send the material. But then I do have their official purchase orders, truck receipts, payment details (all done by cheques only). But how does it help when I don't have the Form C?

2. diff of tax is payable by you, as the seller is liable to collect and produce the C forms, in absence the diff is to be paid by the seller only. you may recover the same from buyer by issue of debit notes.
 

If acquiring Form C (Which is available free of cost, well almost) is so much trouble some, getting payment against debit notes is almost impossible. Is there a legal way?

3. Regarding the penalty, there is no such rule for imposing penalty over the non receipt of C forms, but the diff + interest of diff amount is only chargable. 
 

Do you know of any GR or something which I can refer to while I disucss the same with the authorities. He's really scarred me by asking 150% penalty.

4. Once again approach the concerned buyers, as now the C form availability is too easy, so they might offer u the forms pending. 

As I said some have closed down, some have denied and other have changed names, location etc. I presented the returned Reg. A/D letters to the authorities but there's no change in their attitude.