C form detail

[yujin kim]

Dear sir

 

We are job worker.

and our sales to buyer any tax is not applicable.

We don't pay VAT, service tax, excise tax.

And we sell scrap from 2010.

so our VAT return reliability is starting from 2010.

And we purchase material from outside of maharashtra.

But our CA when they do the VAT return, they didn't put our purchase detail from outside of maharashtra.

So that suppelier is requesting to us C form.

But we cannot apply for C form. it is pending from 2007.

I don't understand why our CA didn't put that purchase amount against C form .

Is it his mistake?

How can we apply for C form?

Our excise return is ' 0'

But why our VAT return amount is not '0'  because of our selling scrap amount?

 

[YAGAY andSUN]

 

Since 2007, no information pertaining to interstate purchase (against C form) had been incorporated in the Statutory VAT return under MVAT Act. Further, it may be possible that VAT assessments may have been completed for the years 2007, 2008 and 2009, therefore nothing can be done for these years as in the MVAT Act there is a limitation of 3 years for conducting the assessments. Please check that whether  your VAT Assessments had been conducted and you had received the assessment orders for the year 2007-2009 or these assessments are still pending.

Please check whether there is any provision in the MVAT Act read with rules to amend the VAT Returns to the extent of amending the information regarding purchases made against C forms for the year 2010, 2011.

Please also discuss this matter with the Commissioner of MVAT Department.

Discuss this matter with your CA that whether he had been provided with the complete information regarding interstate purchases against C forms, from your office or he has by mistake could not incorporate this information in the statutory returns.

Now, it is mandatory to apply for on line C form under MVAT Act.

[Guest]

When you are selling scrap, VAT on sale of scrap has to be paid.

 

Your CA should have disclosed the CST purchases also in the form provided for disclosing the purchases made every month.

If you have a faciity to revise the E return submitted, you can include these interstate purchases in the respective months.  You should explain to your AO about the error committed and request him to permit you to file a revised return.

You explain this to your CA also and request him to help you in sorting out this issue.

Thanks and Regards,

USHA 

AI Summary

C form requirement affects interstate purchase credit; omission may be addressed by revising returns and consulting the assessing officer. Sale of scrap is subject to VAT and must be declared in VAT returns. The taxpayer's interstate purchases against C form were not included in statutory returns beginning 2010, affecting entitlement to concessional treatment and prompting supplier requests for C forms. Assessments for earlier years may be time barred under the MVAT Act's three year limitation; for 2010-2011 check whether returns can be amended. Practically, confirm assessment status, consult the assessing officer and Commissioner, file revised E returns if allowed, and liaise with the CA to correct any omission. C form filing is now online.