Advisory to Embassy,High Commissions and International Organization regarding VAT refund.

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....Delivery Challan/Quotations(claim can be allowed only against an invoice). 3. Claim on Composition Dealers Invoice, as Composition Dealer are not liable to charge any VAT. 4. Claim on non-return filing dealers/ dealer filing NIL GTO return i.e. refund claimed against purchase from dealers who do not admit that sale. 5. Works Contract Dealers are suppose to show their work contract turnover separately in their DVAT-16 return other than local sale but it is observed that  they do not show work contract turnover in the return.  Therefore, it become  difficult to ascertain whether work contract dealer has filed proper return or not  and in some cases output tax found less  than the VAT amount claimed, whereas V....

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....ction against defaulting selling dealers on basis of specific complaints received. You are therefore advised to buy goods from credible dealers only. This clarification is being issued to ensure that while filing DVAT-23 on-line for claiming refund, due care is taken by the  Embassy, High Commissions and International Organization so teat claimed amount is allowed expeditiously without any deduction and without any elaborate checks. Further  to  Advisory  issued  vide  No. AC/EXIM CELL/W-108/166 dated  03/02/2014, the following guidelines are once again reiterated for the Information to Embassy, High Commissions and International Organization. (i)  To company with Sec (9) (2)(g) of DVAT Act 2....