TaxTMI 
TaxTMI 
TaxTMI 
Under section 8(1) of the Central Sales Tax Act 1956 an Interstate sale to a registered dealer can be made at the concessional rate of Central sales tax i.e @2% existing at this time. But for claiming concessional rate of CST the seller needs to produce a declaration in the prescribed form duly filed and signed by the registered dealer in a prescribed form obtained from a prescibed authority.
The prescribed form for claiming concessional rate of CST u/s 8(1) is C form which is obtained by the purchaser from the sales tax autorities in his state and is given to the seller for the goods purchased at concessional rate. C form obtained from the purchaser needs to be furnished by the seller to the prescribed authority within 3 months from the end of the period to which the form relates as per rule 12(7) of the CST(R&T) Rules 1957. But the Prescribed authority may allow furnishing of C form after the said period if satisfied that the person concerned was prevented by sufficient cause from furnishing the C form within the said time.
The dealers in punjab ussualy are asked to deposit the C forms along with their annual statement the last date for filling of which is 20th november every year, or sometimes the date for submission of C forms is extended to 31st march or some other date. But sometimes the selling dealers are not able to file the C forms due to reason of non availability of C forms with the purchasing dealers or for some other reason. In such cases the C forms can be submitted evan after the filling of annual statement or evan at the appelatte stage.
It has been held by the honurable Punjab & Haryana High court in R.S cotton Mills vs State of Punjab decided on 24-09-2008 relying upon the decision in Prestolite India Ltd vs The State of Haryana & others (1988) 70 STC 198 to the effect that C or D forms could be filled evan after the filling of the return or at the appellatte stage and same could be taken cognizance of.
Hence the C forms can be submitted evan after the filling of annual statement i.e at the time of assessement or afterwards and the same can be taken cognizance of since no loss is caused to the revenue by not filling the C forms along with annual statement.
C Forms under CST Act can be submitted evan at the appellatte stage
AMIT BAJAJ ADVOCATE
C form submission: concessional interstate tax entitlement survives late filing and may be accepted even at appellate stage. A seller claiming concessional Central sales tax must produce the purchaser's C form to the prescribed authority within the statutory period, but the authority may permit late filing for sufficient cause. Administrative practice may link C form submission to annual statements, yet entitlement survives delayed submission. Courts have accepted C/D forms filed after return submission and at the appellate stage, allowing revenue recognition of late forms where no prejudice to revenue arises and the authority is satisfied with the cause for delay. (AI Summary)