https://www.taxtmi.com/forum/issue?id=119674 Non issuance of Form C removes the seller's entitlement to concessional inter state tax treatment, exposing the seller to higher tax, interest and penalties. The seller should issue a debit note for the tax differential and may pursue contractual recovery from the purchaser, approach tax authorities to seek acceptance or rectification of belated Form C and request reassessment where appropriate. Courts seldom order a purchaser to issue Form C, but belated or defective declarations can be accepted or rectified to permit reassessment if the inter state character of the sale and seller's registration are established. en-us Mon, 03 Mar 2025 02:19:47 +0530 Mon, 03 Mar 2025 18:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119674 Non issuance of Form C removes the seller's entitlement to concessional inter state tax treatment, exposing the seller to higher tax, interest and penalties. The seller should issue a debit note for the tax differential and may pursue contractual recovery from the purchaser, approach tax authorities to seek acceptance or rectification of belated Form C and request reassessment where appropriate. Courts seldom order a purchaser to issue Form C, but belated or defective declarations can be accepted or rectified to permit reassessment if the inter state character of the sale and seller's registration are established. Discussion-Forum VAT / Sales Tax Mon, 03 Mar 2025 02:19:47 +0530 https://www.taxtmi.com/forum/issue?id=119674