Issuance of Statutory Forms In Advance

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..... advance issue of 'C' Forms has been examined. As a matter of policy, it has been decided to discourage advance issue of forms. However, advance C-forms may be issued by the Assessing Authority in exceptional circumstance as per procedure laid down herein after seeking prior approval of the Special Commissioner-II, on file. Before issuing advance forms, it should be ensured that the item is allowe .....

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..... or deduction even if separately shown. (iv) Advance forms may be issued through the DVAT system only. (v) The form may be duly filed in recording the Name, RC No. of the dealer as well as its selling dealer and on the top of original copy, it may recorded in red ink - "ADVANCE FORM" issued for a sum not exceeding Rs.-------------- (as mentioned on Performa invoice) for purchase of -------------- .....

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