TaxTMI 
TaxTMI 
Dear Experts,
Can we calim the Input Tax Credit of UPVAT on supplimentary Invoice in case of rate revision retrospectively, if there is any rule, notification pls. mention.
Regards.
Input Tax Credit
26 Mar 2012 
3 Replies 
2143 Views Asked by
Input Tax Credit allowed when a supplementary invoice is a proper tax invoice and is included in VAT returns.
A purchaser may claim Input Tax Credit on a supplier's supplementary invoice only if the supplementary document is issued in the prescribed tax invoice format and the purchaser incorporates it into their VAT returns, because the rule allows deduction for tax amounts realized from the purchaser separately on a tax invoice. (AI Summary)
A purchaser may claim Input Tax Credit on a supplier's supplementary invoice only if the supplementary document is issued in the prescribed tax invoice format and the purchaser incorporates it into their VAT returns, because the rule allows deduction for tax amounts realized from the purchaser separately on a tax invoice. (AI Summary)