13 June 2012
sir, i am working in account payable and facing a problem while bill passing 1. i knew that vendor is not registered in service tax but he is charging 10.30% (old ) and 12.36% as service tax in his bill . may i hold his service tax which he false claiming 2. how i can check his service tax registration no and what he charged - deposited or not in government a/c
13 June 2012
Place a control such that he produces service tax paid challan and return filed copy (for every half year) before making the payment for the next bill.
If you have any doubt regarding their registration itself, ask them to produce a copy of service tax registration certificate. U can ensure by calling the concerned service tax group( the details of which will be avaliable on the RC via stamp)
13 June 2012
you can ask for ST Registration certificate. You must also get Cahllan paid. you can stop the bill if you are sure he is not registered till he didn't provide the certificate and challan
14 June 2012
your point wise answers: 1. obiviously you can hold his amount which false charged in bill. as in general practice also, we are not supposed to pay any amount in Bill of vendor, if the same is charged false and wrong.
2. yes you can check the registration of ST as Active or Deactive by clicking the following link :
https://cbec.nsdl.com/EST/AssesseeVerification.do
in case if you don't have his regn. no on bill, try with vendors PAN no, by adding 'ST001' or 'SD001' after the PAN no (in case vendor has more than one shop/office, try ...02 ; ...03 and so on.
You can not verify yourself whether the vendor is depositing the ST collected or not.
HOWEVER, calling the copy of Challan, and ST Regn. certificate is the best way to get any confirmation. IN CASE he does not provide such information, you have 2 option with you: (i) either 'threat' him to give information to the Excise Department. I feel, this would work. (ii) in case all your action got failed, I THINK YOU SHOULD CHANGE YOUR VENDOR.
20 June 2012
Dear,Vendor have to get ser Tax No printed on bill .Just ask for challan of deposit for confirmation of same Regn No. & pay .Don't pay if mismatch.
CAclubindia
