https://www.taxtmi.com/circulars?id=54159 Buyers must ensure selling dealers both issue tax invoices and file returns; a seller's 2B statement alone is insufficient. If a seller fails to file or disappears, the buyer may lose input tax credit, be required to pay the tax with interest and penalty, and face criminal prosecution for relying on invoices from noncompliant dealers. en-us Fri, 13 Dec 2013 00:00:00 +0530 Sat, 26 Dec 2015 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54159 Buyers must ensure selling dealers both issue tax invoices and file returns; a seller's 2B statement alone is insufficient. If a seller fails to file or disappears, the buyer may lose input tax credit, be required to pay the tax with interest and penalty, and face criminal prosecution for relying on invoices from noncompliant dealers. Circulars VAT - Delhi Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54159