'C' FORM VALIDITY

[SURYAKANT MITHBAVKAR]

Our Sales Invoice date is end of quarter III issued to Gujarat Customer and customer is received material on begining of Quarter IV. Accordingly customer have booked the same invoice in quarter IV and sent us 'C' Form in quarter IV whereas we have issued invoice as well as shown sales value in our return in quarter III Pl. guide us whether the same 'C' Form valid for us as per CST ACT.

AI Summary

VAT Officers Advised to Accept 'C' Form Issued in Different Quarter Under CST Act; No Validity Issues Expected. A query was raised about the validity of a 'C' Form under the CST Act when a sales invoice was issued at the end of Quarter III to a customer in Gujarat, but the material was received and the invoice booked by the customer in Quarter IV. The customer provided the 'C' Form in Quarter IV, while the seller reported the sales in Quarter III. The response suggested that VAT officers should accept the 'C' Form in this situation, indicating no expected difficulties with its validity.