C forms received but lr not found

This query is : Resolved

manisha (Querist)
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09 September 2018 Dear Sir,

Our Sales tax scrutiny is going on for F.Y. 2009-10, We have received all C forms pertaining to f.y. 200-10 but while producing the same to department, Department ask to produce or submit the same with all invoice copy and LR Copy

In some invoice we have not found LR copy, In such case what documents we will produce to department that material was move to out of maharashtra. We have the following documents.
1. Purchase Order copy.
2. Corresponding email regarding Issue of C forms with related party.
3. Payment received Bank Statement.

Please help me how to handle the same.

manisha

manisha (Querist)
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10 September 2018 ear Sir, Our Sales tax scrutiny is going on for F.Y. 2009-10, We have received all C forms pertaining to f.y. 200-10 but while producing the same to department, Department ask to produce or submit the same with all invoice copy and LR Copy In some invoice we have not found LR copy, In such case what documents we will produce to department that material was move to out of maharashtra. We have the following documents. 1. Purchase Order copy. 2. Corresponding email regarding Issue of C forms with related party. 3. Payment received Bank Statement.

Please help me how to handle the same

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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18 July 2024 When faced with a situation where you are required to submit C forms along with invoice copies and LR copies during a sales tax scrutiny, but you do not have the LR (Lorry Receipt) copies for some invoices, you can take the following steps to handle the situation effectively:

1. **Explanation and Documentation**:
- **Purchase Order Copy**: Provide the purchase order copies that show the details of the transaction, including the quantity, value, and the terms of delivery.
- **Corresponding Emails**: Include emails or any written communication that indicates the dispatch or movement of goods to the out-of-Maharashtra location. These should ideally mention details such as the date of dispatch, mode of transportation, and possibly reference to LR numbers (if available).
- **Payment Received Bank Statement**: This can serve as additional evidence that the transaction was completed, and payment was received for the goods.

2. **Affidavit or Declaration**: In cases where LR copies are missing but you have other supporting documents, you may need to provide an affidavit or a declaration stating the circumstances. This affidavit should affirm that the goods were indeed dispatched to the out-of-Maharashtra location, even if LR copies are not available due to reasons such as logistics or administrative oversight.

3. **Legal Consultation**: If the Sales Tax Department insists on LR copies and you are unable to provide them, consider seeking advice from a tax consultant or legal expert. They can provide guidance on how to draft an affidavit or handle the situation to satisfy the department's requirements.

4. **Follow-Up**: Promptly communicate with the Sales Tax Department regarding your situation. Offer to provide alternative documentation and seek clarification on whether the provided documents are sufficient to proceed with the scrutiny process.

In summary, while LR copies are preferred for verifying the movement of goods, you can support your case with alternative documents such as purchase orders, emails, and payment receipts. It's essential to maintain transparency and cooperate with the department to resolve any discrepancies effectively.

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