Liability or non issue of C forms in prescrobed time

[Nilesh OOJE]

Is there any liability under CST Act for non issue of C- form in case of CST Purchase within a reasonable time i.e. within 3 months from the end of respective Quarter.

Is there any section which covers due date for receipt from Sales tax department and issue of forms after the receipt of the same.

AI Summary

Form C filing deadline requires furnishing within three months; late filing may attract fines and daily penalties.
Rule 7 requires that Form C (and specified certificates) be furnished to the prescribed authority within three months after the end of the relevant period, subject to an administrative extension where sufficient cause is shown. Rule 14 prescribes fines for breaches of the Registration and Turnover Rules and authorises a daily continuing fine while the offense persists.