Regarding c form

X (west Bengal registered dealer) sell goods to Y (jharkhand dealer) who had not yet received CST No but applied. 

X send goods on applied for basis and charges CST @ 1%

this case is 2 years old.

Y already file VAT return in said quarter including showing details of CST Purchase (CST No. not received in that qtr).

My query is Now the X demand C-form for such period (CST No not received in that period) but Y unable to issue c-form because the dept said you are not registered in said period then how to issue C-form in that period.

Y is ready to pay difference amount for that period (difference between CSt rate and General VAT rate).

is there any interest/penalty imposed by WB Govt or any other procedure.....

If any case study/rules then plzz post link with ur answer.

please help me its urgent..........

 

 

 

Replies (3)

u can also mail me on roshanbitu @ gmail.com

In the case of non-issuing C-Form, entails the higher rate of tax or local rate. In your case, the subjected period, the dealer is not registered with the Dept. under CST Act,1956, he has to pay higher rate of tax and cannot get any concessional rate of tax.  In case of issuance of C-Form by any means, he is liable to penalty u/s.10A for misuse of C-Forms for the unregistered period. Better, advice him to pay the higher rate of local tax to avoid penal provisions.

thanks for reply Mr Rao Ji

Y is ready to pay the higher rate of local tax (i.e.difference between tax as per local rate- CST already paid) which comes around Rs. 9000/-.

but dealer of WB say the amount which the sale tax deptt charged, you have to pay.It may be with Interest or Penalty

my question is that How much amount of Penalty or Interest or both imposed by WB Govt? 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 08 August 2026
Article Assistant

Sanath Sheshagiri & Co.

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 10 August 2026
Article Assistant

Suraj Garg and Associates

New Delhi

CA Inter

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
Featured 06 August 2026
Junior Accounting Associate

Prish Consultancy LLP

New Delhi

B.Com

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
07 August 2026
Chartered Accountant

Devesh Garg and co

New Delhi

CA

View Details