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C Forms

Manju (Accountant) (47 Points)

24 May 2008

Hi,

We, a Construction company have purchased an ERP Software against CST with a concessional rate of 3%. Can we give a C- Form to the company who sold us the software. They do ask for C Form to us.

Manju

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6 Replies

Ganesh (Accountant) (72 Points)
Replied 24 May 2008

Why not? You must submit the Form-C, when you purchase anything under CST @ 3%

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(Guest)

You are bound to give C form.

S.Srinivasaraghavan (Chief Financial Officer and Co) (11318 Points)
Replied 24 May 2008

Have You registered yourself under CST?

Have you obtained endorsement in your registration certificate for purchase of software?

Manju (Accountant) (47 Points)
Replied 27 May 2008

Is there any circulars or notifications can be provided to show that C Forms can be issued agst Software Purchase

CA. O.P. Agarwalla (C.A.) (2916 Points)
Replied 29 September 2008

Please refer section 8(3) of CST Act 1956. Subject to few other onditions C form can be issued for purchasing of goods, if the goods;

I don't think that you are neither authorised to purchase the software at concessional rate nor u are a\llowed to issuce C form for the same.

(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by theCentral Government in this behalf, for use by him in the manufactureor processing of goods for sale or in the tele-communications network or in mining or in the generation or distribution of electricity or any other form of power;

(c) are containers or other materials specified in the certificate ofregistration of the registered dealer purchasing the goods, beingcontainers or materials intended for being used for the packing of goods for sale;

(dj are containers or other materials used for the packing of any goods orclasses of goods specified in the certificate of registration referred to in clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).