C Form & Naga Form — Hotels, Guest Houses & Landlords

What is Form C?

Under Section 14 of the Foreigners Act, 1946 and Rule 14 of the Registration of Foreigners Rules, 1992, every hotel, guest house, dharamshala, hospital or paying-guest accommodation that hosts a foreigner is legally required to file Form C with the FRRO / FRO within 24 hours of the foreigner's arrival.

Naga Form

In J&K, the Naga Form is used by local authorities to record tenant / lodger details of Indian nationals. Landlords and PG operators in Jammu and Srinagar are expected to submit it to the nearest police station.

Penalties for non-compliance

• Up to ₹500 fine per foreigner per day of non-reporting
• Cancellation of trade / hotel licence by the Municipal Corporation
• Prosecution under the Foreigners Act in repeat cases

How we help

1. One-time onboarding on the FRRO e-FRRO portal (or state-specific portal)
2. Daily / per-guest C-Form submission within the 24-hour window
3. Monthly compliance report for owners and managers
4. Naga Form filing with local police station
5. Liaison with FRRO for visa overstay or document mismatch

Who needs this service

• Interstate buyers and sellers with pending CST assessments
• Contractors executing works contracts across state borders
• Businesses under CST audit or facing demand for missing forms

Documents required

• TIN / CST registration details
• Purchase and sales invoices for the relevant quarter
• Ledger extracts of interstate parties
• Earlier assessment orders or notices, if any

Process & timeline

1. Share invoices and party details
2. Reconciliation of interstate transactions quarter-wise
3. Application filed with the commercial taxes department
4. Forms collected and handed over

Typical turnaround: 7–15 working days, subject to department processing.

Why Tax Easy India

• Hands-on experience with J&K commercial taxes department procedures
• Full reconciliation before filing to avoid rejection
• Representation support if a demand is raised