Manual Form-C issuance for closed firms addresses online generation difficulties for pre-closure central transactions. Manual printed Form-C is to be issued from the tax assessment office for closed firms having turnover above 25 lakh where online generation is not possible. The facility applies to central transactions undertaken before closure of the firm, and information regarding each manual Form-C issued must be sent to headquarters without delay. The circular also notes that this facility was already available for traders with turnover below 25 lakh.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual Form-C issuance for closed firms addresses online generation difficulties for pre-closure central transactions.
Manual printed Form-C is to be issued from the tax assessment office for closed firms having turnover above 25 lakh where online generation is not possible. The facility applies to central transactions undertaken before closure of the firm, and information regarding each manual Form-C issued must be sent to headquarters without delay. The circular also notes that this facility was already available for traders with turnover below 25 lakh.
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