cst adjustment if buyer fail to provide the c form

[krishan sharma]

dear sir

if a cstomer made inter state sale from delhi to haryana and delhi customer sale against c- form on the request by haryana customer and charge 2% cst but delhi fund after sale the haryana customer no register in sale tax and he also not eligible toobtaine c form from department in the case pls suggest the needful infofmation for safety by law

AI Summary

CST liability: invalid or absent C forms require supplementary tax recovery and may attract penalty and interest.
Interstate sale charged at concessional CST on a buyer's C form creates CST liability if the buyer is unregistered or ineligible; the seller should raise a supplementary invoice or debit note to recover the differential tax. Assessing authorities may levy interest and penalty for non submission of C forms, and transactions effected by suppression of facts can constitute offences under the CST framework. If the buyer refuses payment, the seller may notify HVAT authorities after attempting mutual settlement, preserving evidence of the buyer's representations.