Issue of form F

[LAXMIKANT ARORA]

our consignee issue F form qtrly instead of monthly and A.A disallowed the same Kindly help us what step we can take

[Guest]

The declaration forms applicable under the CST Act viz. Form C, Form F etc can be furnished within 3 months after the end of the period of sale. - Pl refer Rule 12(7) of Central Sales tax (Registration and Turnover) Rules, 1957. Hence, The AO is not correct in disallowing the claim if the Form F is furnished on a quarterly basis.

[Guest]

i am not clear about F Forms related query. If F Form is issued monthly and the same is filed quarterly then the AO to accept as per CST Amendent. Where as F Form also issued quarterly in line with c form then it is wrong.

[Guest]

F Forms are to be issued on monthly basis. ie., one F Form for one month and one F Form can not be issued for all the transactions of three months. The AA is correct to disallow the same . You need to rectify and produce 12 F Forms for 12 months

AI Summary

Debate Over Form F Issuance: Quarterly Submissions Challenged; Monthly Issuance Supported Under Central Sales Tax Act. A user raised a query regarding the issuance of Form F quarterly instead of monthly, which was disallowed by the assessing authority (AA). One respondent clarified that under the Central Sales Tax Act, Form F can be submitted within three months after the sales period, suggesting the AA's disallowance might be incorrect. Another respondent expressed confusion about the query, suggesting monthly issuance is acceptable if filed quarterly. A third respondent asserted that Form F must be issued monthly, supporting the AA's decision, and advised issuing separate forms for each month.