c form regarding

[Ashim chhetri]

sir, if i sale some goods in march.

n some goods are returned in  the month of April.

So my query here is that, whether the buyer issue c form on total amount or net amount...

AI Summary

Goods return adjustment: C form should reflect the net taxable value after allowable returns under VAT/CST rules.
Under VAT/CST rules allowing adjustment for goods returned within the prescribed return period, the buyer issues the C form for the net amount after accounting for allowable returns, so the C form applies to the adjusted (net) supply value.