Who shall issue C Form?

[Guest]

Hi All,

I have a query with respect to issue of C Form.

We are a Company registered for VAT / CST in Rajasthan. We are taking certain Bio mass machineries on lease from a leasing company located at Mumbai. Leasing company ordered for the machineries from vendors in Haryana and UP and the vendors delivered the machineries directly to us at Rajasthan (invoice was billed on leasing company at Mumbai address and ship to Rajasthan in our company name).

This transaction was against C Form. Now the question is, who shall issue C Form. Whether the leasing company or we?

Thanks in advance for all your help.

Regards,

Krishna Kumar

[Ganeshan Kalyani]

This may be termed as in- transit sale.

[Guest]

This is a direct sale from vendor in Haryana & UP to our place in Rajasthan. This was not an in transit sale.

[Ganeshan Kalyani]

Sir the purchasing party has to issue Form C. Thanks.

AI Summary

C Form issuance required when purchaser receives a direct interstate sale, obliging the purchaser to issue the form. Where vendors delivered machinery directly to the Rajasthan purchaser though invoiced to a leasing company in Mumbai, the transaction is treated as a direct sale and the purchasing party - not the invoiced leasing company - must issue C Form for the interstate sale under VAT/CST rules.