TIME LIMIT FOR ISSUE OF MANUAL
"C" FORMS AND "F" FORMS
EXTENDED UPTO 31.7.2016.
EXTENDED UPTO 31.7.2016.
The
dealers dealing exclusively tax exempt goods such as textile manufacturers,
paddy, rice and other cereals, pulses and grams, Mosquito Net and Fish Net who
occasionally effect inter-state purchases of the inputs necessary for them were
not able to generate “C” Forms online because they were exclusively dealing
exempted goods and filing Annual Return in Form I-1.
Electronically
System generated “C” Form or “F” Form may be available only if the inter-State
transactions were disclosed in Annexure I-A of Form I Return. Public Sector undertakings which are not
filing monthly returns if they are non-assessees may not generate “C” Form or
“F” Form but effect inter-state purchases.
“C”
Forms and “F” Forms to be issued prior to introduction of Annexure I-A to Form
I Return cannot be generated electronically and manual “C” and “F” Forms were
to be issued to such dealers.
Similarly
there may be mistakes in online generated “C” Forms and “F” Forms or there may
be some missed out invoices.
In
such cases issue
of manual “C” and “F” Forms extended upto 31.7.2016 for
inter-State transactions already reported and properly accounted for.
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