C Form

C Form

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C Form

Business transactions between different states must be pursued with a certificate, which is known as C from. It is issued by the seller of goods to the buyer of goods for the purpose of effecting a reduction on the rate of tax. In this article, we look at C form in detail.

Note: From 1st July 2017, GST has been implemented in India. Under GST, the concept of C Form is not applicable. 

Conditions Apply

The issue of C form is restricted for the goods which are specified in the Registration Certificate. The commodities purchased must either be traded or used as a raw material for production. Other than that, the form can be used for the procurement of capital goods, barring a few.

Contents of the Form

A C form should be inclusive of the following details:

  • Name of the buyer and seller
  • Name of the issuing state
  • Seal of the issuing authority
  • The office in which the certificate was issued
  • Date of issue of certificate
  • Validity of the declaration
  • Address of the buyer and seller
  • Registration number of the buyer and seller
  • Contact details of the buyer and seller
  • Serial number of the form
  • Details of the procured commodity
  • Name and signature of the authorized signatory
  • Status of the signatory in relation to the particular dealer
  • Place and date

Timeline of Issue of C Form

The C form must be issued by the purchaser to the seller on a quarterly basis for the goods procured during the quarter. There are no monetary restrictions for issuing a single bill in a particular quarter, while multiple bills will have a restriction of one crore.

Consequences of Non-Issue

If the C form hasn’t been issued, the purchaser would be forced to remit all the taxes at normal rates, thereby depriving him/her of any discounts. In addition to the taxes, the purchaser will have to remit the requisite interest and penalties, though it can be recovered by claiming it from the customers.

Searching a C Form

A C form can be searched by visiting the website of TINXSYS. The search can be conducted by entering details of the type of form, name of state, series number and serial number.

Click here to search C Form.

Post by Sreeram Viswanath

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.