issue regarding Form C

[Guest]

our 2000MW HE project construction is in full swing at Arunachal Pradesh. E&M. equipments are supplied by M/s Alstom. Materials are purchased from Vadodara, Jharkhand, Kolkata and accordingly brought to site at Arunachal Pradesh. we are issuing at M/s Alstom at vadodara,Jharkhand.As M/s Alstom approaches for issue C-form at Itanahar, Arunachal Pradesh. Is it justified to issue C-form from where collected(Arunachal pradesh. Comments pl.

[CA Rachit Agarwal]

We have to check out the Alstom Registration. Places at which Alstom has taken the registration. If the billing and purchase is from Kolkata, C Form would be issued to Alstom Projects, mentioning their address also.

There are in certain cases that Alstom are purchasing the material from other suppliers and diverting the material to your project site, then such transactions would be covered under E-1 and E2 sales/purchase transaction.

A detailed study is required.

AI Summary

Issuance of C-form depends on buyer registration and place of billing, not merely location of goods receipt. Issuance of C-form depends on the buyer's registration and place of billing/purchase rather than solely on place of receipt; verify the buyer's registration and, if goods are purchased from other suppliers and diverted to site, treat those movements as E-1/E-2 sale/purchase transactions requiring separate documentary treatment.