TaxTMI 
TaxTMI 
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 ?.
C form to be issued before assessment period in current date
16 Jul 2012 
3 Replies 
5161 Views Asked by
Retrospective C form issuance depends on purchase declarations and state procedural rules for online or offline issuance.
Retrospective issuance of C Forms is allowed if the purchaser declared the relevant purchases for the earlier period; issuance procedures depend on whether the State authority issues C Forms online or offline. Offline/manual issuance is more practicable, whereas exclusive online systems make retrospective issuance difficult if purchases were not declared. State-specific rules under the Central Sales statutory framework determine conditions and the requirement that such transactions be reflected in the statutory returns. (AI Summary)
Retrospective issuance of C Forms is allowed if the purchaser declared the relevant purchases for the earlier period; issuance procedures depend on whether the State authority issues C Forms online or offline. Offline/manual issuance is more practicable, whereas exclusive online systems make retrospective issuance difficult if purchases were not declared. State-specific rules under the Central Sales statutory framework determine conditions and the requirement that such transactions be reflected in the statutory returns. (AI Summary)