i want to know about C , F, H Form & when i issue this
from , what r the condition to issue this form ?
Answer Posted / gopal agarwal
Dear All,
Regarding Form -C
Form -C is issued by a registered dealer for purchase of
goods from other state at concessional rate of tax under
the CST act. Now, Form -C should be issued Quarterly,
irrespective of No. of transactions with the same supplier
within the Quarter and the Quarter should be on the basis
of the date of Invoice raised by the supplier not on the
basis of date of receipt of the goods. It is because the
supplier has to prrof to his assessing officer that in a
prticular Quarter what is his total sale against form C and
how much he had received and how much tax he had paid. The
issing dealer has nothing to prove for the same.
Regarding Form- F
As stated above with the exeption that Form F should be
issued Monthly on the basis of date of goods transferred by
the Principal.
Regarding Form -H
It is also to be issued Quarterly by the Exporter and
registered dealer of Sales Tax on teh basis of Purchase
Invoice date and should be accompanied by a certified copy
of Export document like Bill of lading etc.
Goapl Agarwal.
Member of WBCTPA, Beliaghata, Kolkata.
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