Availing vat - original invoice misplaced.

[pardeep bisht]

pls tell us the procedure for availing vat if original invoice misplaced.

[DEV KUMAR KOTHARI]

Dear Friends, This is discussion forum and not column like "your queries". To effectively use the discussion forum I suggest that the querist should send his own material, analysis and view on the subject of query with reference to provisions and case laws. Some efforts should be amde by the author of the issue.

[Dinesh Gupta]

Since the concept of VAT would take some time further to settle various issues arising out of various circumstances as you have described in the query. My view is the proof of vat credit is tax invoice. If the original invoice is lost, the duplicate invoice or certified copy of duplicate invoice would serve the purpose. But if don't have any of these alternative documents also, it is doubtful that department would allow you the credit.

AI Summary

Tax invoice requirement: duplicate or certified copy may substitute for lost originals to claim VAT credit.
Entitlement to VAT credit rests on production of the tax invoice; if the original is lost, a duplicate invoice or a certified copy can serve as substitute evidence to claim input tax credit, whereas absence of original or acceptable substitutes makes allowance of the credit doubtful.