Submission of form

Dear Amit,

You are right. Purchaser issues C Form to seller and the seller submits the same to Department

Hi Amit,

Assume ABC party registered under Delhi VAT, purchases goods from PQR of Maharashtra, 

ABC will collect C Form from Delhi VAT department for interstate purchases he made and gives to PQR of Maharashtra.

After collecting the C Form, PQR will submit to Maharashtra VAT department for interstate sales he made.

I hope this will clarify your doubt.

With regards,

Subramanya 

   Similarly the other forms : E1 is issued by the first seller of the series of transit sales. E2 issued by the first or second seller in the series of two transit sales. Form I issued by the SEZ buyer to his seller. Form F by the dealer reciving stock on transfer to the consignor. Form H by the exporter to his supplier and form J by the foreign missions to their suppliers/sellers.......mjk