Tax invoice forms
This query is : Resolved
05 January 2015
While auditing a hospital as a part of internal check, it is found that they are availing inputtax credit on 8B,8H forms, which is not admissible under law. After scrutiny it is found that form which is named as 8H,8B has all details of form 8.ie vatoutput shown seperately and TIN no is stated....can a company claim inputtax credit ,if default is made by supplier in naming correct form,????
05 January 2015
Can anyone give me answer in a simple way....please thanks in advance
06 January 2015
Any has expert knowledge about KVAT...pls reply ASAP....Thanks in advance
06 January 2015
Tax invoice form not specified but has all information as per Form 8 to claim input tax credit under KVAT,,,,is it necessary to name a tax invoice?
06 January 2015
Tax invoice form not specified but has all information as per Form 8 to claim input tax credit under KVAT,,,,is it necessary to name a tax invoice?
06 January 2015
A company has no CST liablity but has made interstate purchase, input of same is taken to pay off vat liablity..by issuing form C . Is it permissible under KVAT Act?
26 July 2025
Here’s a simple explanation regarding your queries about **input tax credit (ITC)** and tax invoice forms under **KVAT**:
---
### 1. **Can a company claim ITC if the supplier uses wrong form names (like 8B, 8H instead of 8)?**
* The key point for claiming ITC is whether the **document contains all the essential details** as required under the law (like TIN number, amount, VAT details, etc.).
* **Form number/name itself is not decisive** if all mandatory details as per the prescribed format are available.
* So, if the form (8B, 8H) has **all the necessary details of Form 8**, then ITC **can be claimed**.
* But it’s good practice to ensure suppliers use correct forms to avoid scrutiny.
---
### 2. **Is it necessary to specifically name the document as a “Tax Invoice” to claim ITC?**
* No, it’s not mandatory for the document to be titled **“Tax Invoice”** as long as it contains **all essential particulars** as required under KVAT for a tax invoice.
* The form should clearly show VAT charged, TIN of supplier and buyer, description of goods, etc.
---
### 3. **Can input tax be adjusted against VAT liability using Form C when there is no CST liability?**
* **Form C** is typically used for concessional rate of tax on interstate purchases of specified goods.
* If a company has **no CST liability** (i.e., no interstate sales attracting CST), but is using Form C on purchases, this **may not be permissible** under KVAT.
* Input tax credit should be claimed only on **valid tax paid transactions** as per VAT rules.
---
### Summary
| Query | Answer |
| --------------------------------------------------- | ---------------------------------------------------- |
| Claim ITC on wrongly named forms? | Yes, if all essential details as per Form 8 present. |
| Is naming document “Tax Invoice” mandatory? | No, if all mandatory details are available. |
| Using Form C to adjust input without CST liability? | Generally not permissible under KVAT. |
---
If you want, I can help draft a checklist or a simplified guide for your hospital audit based on these points. Would that help?
---
### 1. **Can a company claim ITC if the supplier uses wrong form names (like 8B, 8H instead of 8)?**
* The key point for claiming ITC is whether the **document contains all the essential details** as required under the law (like TIN number, amount, VAT details, etc.).
* **Form number/name itself is not decisive** if all mandatory details as per the prescribed format are available.
* So, if the form (8B, 8H) has **all the necessary details of Form 8**, then ITC **can be claimed**.
* But it’s good practice to ensure suppliers use correct forms to avoid scrutiny.
---
### 2. **Is it necessary to specifically name the document as a “Tax Invoice” to claim ITC?**
* No, it’s not mandatory for the document to be titled **“Tax Invoice”** as long as it contains **all essential particulars** as required under KVAT for a tax invoice.
* The form should clearly show VAT charged, TIN of supplier and buyer, description of goods, etc.
---
### 3. **Can input tax be adjusted against VAT liability using Form C when there is no CST liability?**
* **Form C** is typically used for concessional rate of tax on interstate purchases of specified goods.
* If a company has **no CST liability** (i.e., no interstate sales attracting CST), but is using Form C on purchases, this **may not be permissible** under KVAT.
* Input tax credit should be claimed only on **valid tax paid transactions** as per VAT rules.
---
### Summary
| Query | Answer |
| --------------------------------------------------- | ---------------------------------------------------- |
| Claim ITC on wrongly named forms? | Yes, if all essential details as per Form 8 present. |
| Is naming document “Tax Invoice” mandatory? | No, if all mandatory details are available. |
| Using Form C to adjust input without CST liability? | Generally not permissible under KVAT. |
---
If you want, I can help draft a checklist or a simplified guide for your hospital audit based on these points. Would that help?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Capital Gail Exemption Certificate
- Taxation of crypto futures in India Fy 2026- 2027
- MSME disclosure and disallowance
- EPF ECR NEW RULES Sep 17th 2026
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Accounting treatment of AMC alongwith the purchase of Laptop
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
