Issue of C Form

[Mohit Jain]

Our Co. is into transmission of electricity business. Our Co. has given a Contract to another Co. to Construct an asset for us. The awarded contarct was on Cost plus consultancy basis. This Company has purchased all the materials in its name instead of buying the material in our name. Now, the issue involved is that we have to issue C Forms. But, we cannot do the same, as all the documents/purchases are in the name of the company which was doing the project on consultancy basis. Please suggest any method of rectifying the mistake.

[YAGAY and SUN]

How your contractor/consultant can purchase goods under concessional name when he is not a registered person under CST Act?.  Whether, contract/agreement allowed such transactions?  You intent to issue C form to whom, to suppliers who supplied the goods to your contractor/consultant or to your consultant?

AI Summary

C Form issuance complicated where contractor purchased materials in its own name; registration and contractual authority determine concessional claims.
Issue concerns C Form issuance where a principal engaged a contractor on a cost-plus consultancy basis but the contractor purchased all materials in its own name, preventing the principal from issuing C Forms. Key operative concerns are whether the contractor is registered under the CST regime and whether the contract authorised procurement on the principal's behalf, and whether C Forms are intended for the suppliers or the contractor.