C form against purchase returns

[ulhas mulik]

Hi, My query is with regarding the C form to be collected in case of purchase return to OMS suppliers. Our sales tax assessement is going on. DCST has raised query that, C form is required in case of purchase returns to OMS Parties. Can anyone help me on this query ? Thanks in adavance.

AI Summary

C form requirement for purchase returns not prescribed; rely on rejection memo and reverse accounting entries to demonstrate return.
Where purchases were supported by waybills and entered in the buyer's books, and on rejection the buyer issues a rejection memo, records the return and makes a reverse entry in returns, the statutory procedure for issuance of C forms does not prescribe production of a C form for such rejection and return transactions; compliance is shown by the documentary and accounting reversal steps rather than a C form.