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    <title>Manual Issuance of Form-C for Closed Firms with Turnover Above Rs.25 Lakh (Commercial Tax Department, Uttar Pradesh Circular – 01 January 2018)</title>
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    <description>Manual printed Form-C is to be issued from the tax assessment office for closed firms having turnover above 25 lakh where online generation is not possible. The facility applies to central transactions undertaken before closure of the firm, and information regarding each manual Form-C issued must be sent to headquarters without delay. The circular also notes that this facility was already available for traders with turnover below 25 lakh.</description>
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      <description>Manual printed Form-C is to be issued from the tax assessment office for closed firms having turnover above 25 lakh where online generation is not possible. The facility applies to central transactions undertaken before closure of the firm, and information regarding each manual Form-C issued must be sent to headquarters without delay. The circular also notes that this facility was already available for traders with turnover below 25 lakh.</description>
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