23 December 2009
C Form In case of sales made by the seller outside the state, in which he is registered,and also both seller and purchaser has CST No.,then benefit of reduced rate @ 2% can be taken if the buyer issues C Form to the seller. Now,as per the amendment made w.e.f. 1-4-09,now C Form will be issued by the Sales Tax department itself on the basis of return filed by electronic form by the purchaser. C Form will be issued in two copies, one of which is to be submitted to the Sales Tax department of the seller and the other is to be retained by the seller.
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