C form issued on Commercial Invoice instead of Excise Invoices

[Asked by Guest]

Dear Sir,

one of the client had issued the C form referring to the Commercial Invoice (Consolidated of Excise invoice during the month) instead of referring the Excise invoices during the said month. can the VAT authorities will accept the same as we had declared the Excise invoices in the VAT Returns and the client had issued the C Form on the commercial invoice.

is there any relevent judgements in support of the above case, to substantiate that the C form issued by the client is for the same excise invoices pertaining to the respective month.

AI Summary

Reconciliation of C form: reconcile commercial and excise invoices to validate C form acceptance and permit related E-1 issuance.
C forms issued against a commercial invoice rather than the excise invoices may be accepted if the taxpayer provides a reconciliation linking the commercial invoice to the excise invoice(s) declared in VAT returns; statutory forms must not understate invoice values and one-to-one correlation will be essential at assessment or audit. Where transactions involve sale in transit, E-1 forms may be issued on the basis of a C form with supporting reconciliation, subject to review of the actual documents and factual execution.