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TMI BlogAdvisory to Embassy,High Commissions and International Organization regarding VAT refund.X X X X Extracts X X X X X X X X Extracts X X X X ..... sies, 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 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found 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 Dep ..... X X X X Extracts X X X X 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 X X X X Extracts X X X X ..... claim 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awahar Lal Nehru Bhawan, Opposite National Museum, Rajpath, New Delhi- 110001. 3. The VATO(Policy), Department of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 4. The Programmer(EDP), Department of Trace & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi to upload instructions on the website of the Department. The list of Embassies/Organisations listed in sixth schedule of DVAT Act, 2004 alo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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