27 March 2009
The CST(Registration & Turnover)Rules 1957 contains rules regarding varies aspects of C forms. Rule 12(1)(C) proviso says single C form may be issued for all transactions of sale which take place in a quarter to a financial year between same two dealers. This is as far as isue of C form to customers are concerned. Rule 12(7) says C forms shall be furnished to the prescribed authority with in three months after the end of the period to which the declaraion relates. This is as far as furnishing of Forms are concerned. Let me put it by way of an example. If I purchase goods from you on 1st January 2009 my cut off date to issue C form to you is after 31st March 2009. Like wise your cut off date to submit the said C form to your commercial tax officer is 30th june 2009. The position being so, by virtue of rule 12(10)(b) the state government can prescribe thereown rules for obtaining/maintaining/using/furnishng of C forms. Thus to conclude you have to maticulously analyse your states 'The central sales tax (registration and Turnover) rules 19..' to decide upon the query raised.
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