Invoice TIN requirement: sellers to embassies must include buyer TIN to enable refund matching or face liability. Dealers selling goods to Embassies, High Commissions and International Organisations must include TIN Nos. on retail/tax invoices so the department can match invoices (2B) with refund claims. Sellers must separately disclose such sales in DVAT 31 and schedule 2B with invoice-level detail; failure to do so will cause reconciliation mismatches and expose the selling dealer to liability for tax, interest and penalty.
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Provisions expressly mentioned in the judgment/order text.
Invoice TIN requirement: sellers to embassies must include buyer TIN to enable refund matching or face liability.
Dealers selling goods to Embassies, High Commissions and International Organisations must include TIN Nos. on retail/tax invoices so the department can match invoices (2B) with refund claims. Sellers must separately disclose such sales in DVAT 31 and schedule 2B with invoice-level detail; failure to do so will cause reconciliation mismatches and expose the selling dealer to liability for tax, interest and penalty.
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