MVAT on supply to unregistered customer

[Bhalchandra Ramdasi]

Respected Sir,

 

My customer is not registered under MVAT. It is a power generation plant in maharashtra.

Can I charge him  MVAT on items supplied.

Should I show it separately or it should be included in total price in my Invoice?

I should raise Tax Invoice or Bill?

Please advice

[DR.MARIAPPAN GOVINDARAJAN]

You can charge on items supplied. It should be shown separately in the invoice.

AI Summary

MVAT on supplies can be charged to unregistered purchasers and must be shown separately on the invoice.
A registered dealer may charge MVAT on supplies to an unregistered purchaser. The MVAT amount should be shown separately on the invoice rather than being folded into the total price, addressing both permissibility to levy tax and its separate disclosure on the supplier's invoice.