C form cst

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In case dealer has sold the goods in the month of March against C Form, but recd C forms for the month of April as purchasing dealer has reced them in April. Which month's forms will they be treated for selling dealer. Any case law or notification.

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As Per the Cst Act the Form C should be collected on sale basis only. ( Actual Sale Bill date).

form must be on the basis of sale date not for receipt of goods hence purchaser should issue c form for march

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