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<h1>Dealers Can't Use C Forms for Inter-State Non-GST Purchases Post-GST; CST Act Registration Invalidated.</h1> The circular addresses the issue of issuing C Forms for inter-state purchases of non-GST products. It clarifies that dealers, including those involved in manufacturing, electricity generation, mining, or telecommunications, are no longer eligible for inter-state purchases using Form C due to the invalidation of CST Act registrations following the GST implementation. Registration under the CST Act is necessary to avail of the tax rate in Section 8(1). New registrations are possible only for dealers liable for tax on inter-state sales of specific goods or under the OVAT Act. The circular reaffirms previous instructions, emphasizing registration requirements.