Answer / vikrant

according to legal provision agar 6 month ke baad sales
return hoti hai to uska tax benefit nahi milega. sirf book
1.entry hi show kar sakte hai or jo output vat reverse hua
hai use hum additional cst ke naam se transfer karke usko
sett off kar denge kyoki uska hame refund nahi milega or na
hi c form hum department se maang sakte hai, kyoki c form
hum cst return ke sath jama karva chuke hai.

2.for tax management/planning- agar 6 month ke baad sales
return hai to use hum purchase show kar sakte hai or us
purchase ke against c form hum party ko issue kar sakte
hai, ek trah se ye hamari central purchase against c form
ho jayegi or party ko hum sales return(purchase) ka paisa
or c form issue kar denge.
note: 2nd point sirf tax avoidance purpose ke liye hai, yeh
legal provision nahi hai
legal provision ke anusar hum c form nahi de sakta.

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