Vat checking

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Pravin (Querist)
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11 February 2016 Sir,
Whether we check VAT payment made by our purchaser in Maharashtra? Because after 2 or 3 year we always received notice from sales tax dept that you had taken wrong credit.
Whether we check on line whether our purchaser file VAT
Waiting for your reply?
Pravin.

CA. Hari Kishan

CA. Hari Kishan (Expert)
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13 February 2016 Dear Pavan

This is the harsh part of the VAT law with regard to Burden of Proof for claim of input tax credit is on the purchasing dealer.. however you may fight out your case should you satisfy the following -

1. You are in possession of original tax invoice
2. There is actual movement of goods and the same is documented
3. Proof of payment to the selling dealer
4. The selling dealer is a registered dealer on the date of sale of goods

Refer RAJESH JAIN Vs. State of Karnataka 85 KLJ. Centum Industries (Para 13 Kar. Tri. and many more case laws.

Pravin

Pravin (Querist)
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13 February 2016 Thanks CA Hari Kishan for your reply. But whether we check online (in Maharashtra state website) VAT amount filed by dealer from we had purchase material....Pravin

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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02 August 2025 Hey Pravin,

Good question about checking your purchaser’s VAT compliance in Maharashtra before claiming input tax credit.

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### Can you check your purchaser’s VAT payment or return filing online in Maharashtra?

* **Yes, Maharashtra’s Commercial Tax Department provides an online portal** where you can verify dealer registration and their filing status to some extent.
* This helps reduce the risk of taking input credit from a dealer who might not have properly paid VAT or filed returns.

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### How to do it?

1. **Dealer Registration Status:**
You can verify if the dealer is registered by entering their VAT TIN on Maharashtra’s tax portal.

2. **Return Filing Status:**
Some states allow checking if a dealer has filed their returns for specific periods. Maharashtra portal provides such features in the dealer’s profile section.

3. **Check Payment Details:**
However, detailed payment info or exact VAT amounts paid by the dealer **may not be publicly available** due to confidentiality.

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### Why check?

* To ensure the seller is compliant and registered at the time of sale.
* Helps you defend your input tax credit claim if the department audits you later.
* Reduces the chances of notices related to wrongful input credit claims.

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### Maharashtra Commercial Tax portal link (for your reference):

You can try visiting:
[https://mahavat.gov.in](https://mahavat.gov.in)
Look for dealer verification or return status checking services.

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### Final note:

* Always keep **original tax invoices, proof of goods movement, and payment proofs** handy.
* Online checks are an added layer but not foolproof.
* The **burden of proof lies with the purchasing dealer** to show genuine input credit.

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If you want, I can help you with a step-by-step guide on how to verify on Maharashtra’s portal or draft a checklist for your purchases to avoid future issues.

Would you like that?

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