No disallowance of Input Tax Credit for merely not charging VAT seperately in VAT invoice

0 comments Thursday, June 6, 2013

Punjab VAT Tribunal in The 21st Century Builders and Engineers vs State of Punjab VSTI 2013 17 C-388 has held that input tax credit cannot be disallowed merely on the technical ground that VAT has not been charged separately in VAT invoice, when tax charged on such VAT invoice is duly deposited by the seller.
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