Who is liable to issue Form C

[abhishek Sinha]

Dear Expert

we issue a invoice to a Party A which is buying our product on behalf of Customer B.There is a Contract between us and Customer C that B would purchase Material from us on behalf of C.Now we issued invoice to Customer B in which Bill-to Party,Shipped to Party and Payer ,all are Customer B.i.e TIN No.of B is used for Billing.now Customer C is issuing Form C to us for the Purchase made by Customer B on His behalf.

I just want to know that Can Customer C can issue Form C.? in spite of Customer B TIN is used for Billing.

Please Clarify my doubts.

AI Summary

Form C issuance: principal-issued Form C acceptable only when it evidences the intermediary's TIN or authorised issuance.
When a supplier invoices an intermediary using the intermediary's TIN, a Form C issued by the principal will be acceptable only if it evidences the intermediary's TIN or authorised issuance on the intermediary's behalf; otherwise the supplier should obtain Form C from the intermediary named on the invoice.