"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.

[Rama Krishana]

In my there should not be any difficulty for the VAT officers to accept C forms in this case issued by the customer

AI Summary

C form validity: acceptance despite later issuance where invoice and return were recorded earlier, subject to officer verification.
If a supplier invoices and records an interstate sale in its VAT return for one quarter, a purchaser's C Form issued in the subsequent quarter is generally acceptable to validate the sale for CST purposes, subject to verification that the C Form corresponds to the invoiced transaction and meets applicable procedural or evidentiary requirements.