C form to be issued before assessment period in current date

[Anil Gagneja]

Our assesment had done upto March 2010. Due to oversight , we have not issued the C Form to our vendor for the earlier period (i.e. before assessment period).

Can we issue C Form for the period before 2010 ?.

AI Summary

Issuing C Form Possible for Pre-2010 Period if Purchases Declared; Check State Rules Under CST Act, 1956. A query was raised about issuing a C Form for a period before the assessment period ending March 2010, which had been overlooked. Respondents confirmed that issuing a C Form is possible if purchases were declared for the relevant period. The process may vary depending on whether the C Form is issued online or offline, with offline being more convenient. It was advised to check state-specific rules under the CST Act and ensure transactions are mentioned in returns. A further inquiry was made about the assessment period defined under the CST Act, 1956.