Procedure of issuing 'c' form u/s 6(2) of cst act.

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what is the procedure for issue of 'c' form in sale u/s 6(2)?


Dear Sir,

 Manufacturer- Neelachal (orissa)

Buyer- MMTC(West Bengal)

consignee - cipl (west bengal)

CIPL makes the payment for the goods to MMTC for who gives the DO to lift the material from NEELACHAL.

CIPL issues the waybill in the name of NEELACHAL, and neelachal rasies excise inovices accordingly by buyer as mmtc & consignee as cipl.

Later mmtc raises commercial invoice u/s 6(2) to cipl.

Now we need to issue 'c' form.

how can we issue the 'c' form and to whom do we have to issue and what is the procedure of doing it?

we are generating waybill online & mmtc is holding secuirty deposit against 'c' form. Please advice, thank you.

 

Replies (12)

You should issue Form C to MMTC and to be received Form E1 from MMTC. as per U/s 6(2) this type of Sales in Transit. without Form E1, purchase will be attract as without waybill purchase from MMTC and Tax will be pay on Purchase Value extra.

thank you for your reply. we are a manufacturing company and final buyer of the goods in transit above. do we need to source e-1 form from mmtc or we need to just issue 'c' form to mmtc. why do we need e1 form when we are not making any sale further? we would also like to know how to fill the e-filing of cst return to generate 'c' form for mmtc. please specify the annexrues to b filled and will it be nil value or not?
Sir What is the procedure for issue of C Form ONLINE Please help. Thanks Bhupendra Udaipur(Rajasthan)

sir i hv no knowledge about c form pls suggest me that how we can obtain it from sales tax dept. nd can we obtain blank form or we hv to give details of party

In karnataka process for procurement of C form is as below

1) Make the request in xml format with required details.

2) Upload the same into department website.

3) After upload it will be approved by local vat officer having jurisidiction

4) Take print out of the c form

5) Get it stamped from department.

6) After this you can sign and send it to sellers.

 

Regards

Dayananda

 

 

sir , i am confused that what is the procedure of issuing c form n what is its use??

Sir,

I want to know the procedure of C form issue in detail.

Thank you

 

When a sale takes place between persons residing in two
different states, Central Sales Tax (CST) is levied. It is
because, VAT can be levied only on local sales.
Form C is issued by the dealer for purchasing goods from a
dealer outside the state in which he resides. The effect can
be understood by looking at following example:

IF Mr A Registered Dealer in Hyderabad (AP) wants to
purchase goods from Mr B a registered dealer in Mumbai
(Maharashtra).Mr B who is selling the goods will charge CST
at 12.5% on the goods. If Mr A issues him "C" Form then Mr B
should Charge him CST @ 2%; so Mr A is Saving Tax. That is,
if a inter-state sale transaction takes place between
unregistered dealers, CST charged would be higher. 
 

In order to constitute an interstate sale, there should be transfer of property from one State to another, ie movement goods is necessary. If such a sale is in between registered dealers under CST Act, instead of paying appropriate rate of tax applikcable on the consignee State, now pay 2% against C form declaration for the purpose of re-sale, use in manufacture, packing material, use in works contract, use to generate power or electricity etc as provided in Sec 8 of the CST Act. Now C form declarations can be generated on line by using website of such State. Misuse of C form will attract procecution or imposition of penalty.     

I want to know , How to get old C Form 

Hi . we have filled monthly return through online for the past 2 months. before that we did it by an agency. now i have to issue c form for my old purchase. How can i get it? help me. 

I need clarification on the case where the seller issued goods of qty 100units for an interstate sales, but the buyer receive goods of qty 97 units and he paid for 97 units only.

But the issue is, buyer issued C Forms for 97 units only. Now the department demanding vat on remaining 3 units ?

Whether the contention of department is valid or not ?

Kindly, clear my query as soon as possible.


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