Clarification / advise for on CST billing - Reg

[Rajavarapu Nageswar Rao]

Dear Sir,

WISH YOU HAPPY NEW YEAR AND PONGAL FOR 2014.

We are having manufacturing units in AP.  As per CST charged CST 5 percent Full rate of tax as per customer PO  and customer also agreed at the time of dispatch.  Accordingly we have filed our monthly returns and paid tax liability.

Now the customer saying he will providing Concessional form C and asking to change the principal invoice.  Please let us know the what is the procedure in the CST to correct the principal document.

We request your goodselves please provide your valueable opinion and if any case laws available on this issue.

Regards,

R nageswar Rao

8801111356

AI Summary

Manufacturing unit advised to issue credit note for CST differential after customer submits Concessional Form C. No invoice alteration. A manufacturing unit in Andhra Pradesh charged a 5% CST rate based on a customer's purchase order, which was agreed upon at dispatch. After filing monthly returns and paying the tax, the customer requested a change to the invoice by providing a Concessional Form C. The query seeks advice on correcting the principal document under CST. The response suggests issuing a credit note for the CST differential without altering the original invoice, as the CST return was filed at the full rate.