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Caution in Purchases against Tax Invoices
December, 19th 2013
                                   Department of Trade & Taxes
                                   Government of NCT of Delhi

                                         Public Notice
                  Delhi VAT Dealers ­ Caution in Purchases against Tax Invoices

     Buy goods from a trusted seller who files return and thereby pays due tax collected from
     you.
Mere 2B statement filing by selling dealer not sufficient ­ selling dealer needs to back it up with return.
Some selling dealers disappear before last date of filing returns - Not only would you lose input tax credit and pay the same with interest and penalty but also face criminal prosecution for producing tax invoices from such selling dealers. Strict Civil & Criminal action has started against defaulting selling and purchasing dealers who are benefitting from such bogus tax invoices. The Department will in future, pending enquiry, place names of such dealers under category of doubtful dealers on its website. Commissioner (VAT)
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