Issue of c form invoice date? or material receipt date issue

Mr.Dileep

According to Sec 46(3) of the KVAT Act, 2003 every consignment transporting beyond the notified area shall accompany either a tax invoice or delivery note or certificate of ownership containing such particulars as may be prescribed. This is the statutory provision in Kerala.  

Thanks

It is well replied by Mr. V. Devananda Narasimham, no need to add more to that, it is aptly and adequately explained with reference to the provisions as well as the case law.

Dear Sir,

I am from Jharkhand. My supplier(from maharashtra) Issue a Invoice to me on 28-06-2013, Inform me to issue Raod Permit(Online) on 02-08-2013(Too late), I issue the Raod Permit on 02-08-2013, Now Company Dispatch the Good on 03-08-2013(after accepting at his end on 03-08-2013).such it is clear that Qtr Changed even for dispatch and issue of Road Permit. In the monthly Return obiously I not mention this purchase(because i was not aware). Now I saw the purchase in August return and Issue C form for qtr July-Sep qtr of 2013. But company deny to accept the C form and charge me for Tax. what I do. please clear and advise me.

Company's claim is correct, if your purchase invoice contains date as 28.06.2013, then u r suppose 2 issue C-declaration form for the qtr ending April-June,2013, there is a force in the denial of acceptance of C-Form issued July-September,2013 quarter. You approach the C-Form issuing authority at your place, then submit the 2nd quarter C-Form and apply for a new one for the 1st quarter.

Please give me solution for C-Forms matter.

1. If the buyer issue us the C-form which is i.e. IIIrd Qtr invoice is issued in IVth Qtr c-form, then is it submitable to TAX Department.

2. On this basis both quarter are wrong C-form,  then we collect for full tax amount  for the both qtr OR for one invoice which wrongly shown in next qtr....

3. What will be the Interest charged on it...?

Regards

Shivanand 

In my practice knowledge I have study various assessment regarding sale-tax/vat matters. Further my opinion both option is open regarding issued C Form as Purchase date or material recd. date. At the time of assessment, it should be much clarified that we are issued the C form material recd. date or material purchase date.

Dear Sir,

One of my clients customer from Kerala has issued C Form on monthly basis, rather than quarterly. Whether can you let me know, if there is any circular regarding monthly C form in Kerala or C Form as per monthly returns filed by dealer.

Thanks & Regards in Advance.

CA Aditya Falor

Maharashtra. 

are you facing problem regarding C-Form?
contact me @ 94094 90194