https://www.taxtmi.com/forum/issue?id=118670 Absence of C Form from a purchaser makes the seller liable to assessment at the regular intra state tax rate with interest; the CST Act contains no provision to directly penalise or fix tax liability on the purchaser for non issuance. The seller must obtain and produce the C Form and, if not provided, may either pay the departmental demand and pursue civil recovery from the purchaser or, if a belated form is supplied, seek adjustment or refund from the tax authority. A quarterly periodicity for issuance of the form has been noted, and CST continues to govern certain specified products not covered by GST. en-us Tue, 01 Aug 2023 08:37:04 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118670 Absence of C Form from a purchaser makes the seller liable to assessment at the regular intra state tax rate with interest; the CST Act contains no provision to directly penalise or fix tax liability on the purchaser for non issuance. The seller must obtain and produce the C Form and, if not provided, may either pay the departmental demand and pursue civil recovery from the purchaser or, if a belated form is supplied, seek adjustment or refund from the tax authority. A quarterly periodicity for issuance of the form has been noted, and CST continues to govern certain specified products not covered by GST. Discussion-Forum VAT / Sales Tax Tue, 01 Aug 2023 08:37:04 +0530 https://www.taxtmi.com/forum/issue?id=118670