Is the purchaser liable?

Others 419 views 2 replies

ravikumar bagaria

PARTNER

24 Points Joined December 2012

In case the seller does not show a sale in his VAT return, is the purchaser liable to pay the VAT amount, even if he has the sale memo plus a letter from the seller that he has not filed the sale in his return, nor intends to do so?This is applicable to WB VAT Act

Replies (2)

CA Pintu Mishra

Chartered Accountant- Industry

514 Points Joined June 2010

NO NEED TO PAY THE VAT ON BEHALF OF SELLER IF SELLER DOESNT PAY. When a purchaser purchases goods he pays to the seller total amount incl. vat hence his duty is over he has already paid the tax which seller is liable to pay to the government and if he doent pay the to the government then you will be denied the benefit of input tax credit and the government will get to know once you try to take the input credit. Only thing will happpen you wont get the the input credit till seller pays to the government.

CS,CA F,Numrologi TusharSampat

CS CA F Numerologist Astrologer Graph

85935 Points Joined May 2010

Originally posted by : CA Pintu Mishra
	NO NEED TO PAY THE VAT ON BEHALF OF SELLER IF SELLER DOESNT PAY. When a purchaser purchases goods he pays to the seller total amount incl. vat hence his duty is over he has already paid the tax which seller is liable to pay to the government and if he doent pay the to the government then you will be denied the benefit of input tax credit and the government will get to know once you try to take the input credit. Only thing will happpen you wont get the the input credit till seller pays to the government.