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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ies, High Commissions and International Organizations certain discrepancies were observed and due to this reason amount of VAT Involved in the invoices were disallowed. The discrepancies observed in certain cases are as under: 1. Refunds claimed twice on the same Invoice No. 2. Claim on Delivery Challan/Quotations(claim can be allowed only against an invoice). 3. Claim on Composition Dealers In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ound that VAT was not calculated separately by the selling dealer. Embassy calculated and claimed VAT on total Sales Price instead of doing reverse calculation to calculate exact VAT amount. 7. Applicable VAT rate 1% but refund claimed at 12.5%. 8. Total taxes paid claimed as VAT refund whereas total taxes paid were Inclusive of service tax and cess, etc. which cannot be refunded by the VAT Depa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the department. However, the department does endeavour to take action 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....laim VAT in respect of composition dealer as they are not liable to charge VAT. (iv) No separate Registration No./TIN No. for diplomat/staff is necessary for claiming refund. However, Invoice must contain name of the diplomat/staff as the individual purchaser alongwith TIN No. and the name of the Embassy/ High Commission/ Organization. This is applicable to Embassy/ High Commission/ Organization,....