Mvat - how to rectify local sales reported under wrong vat tin of buyer ?

narendra (Accountant) (275 Points)

24 January 2019  

Dear Experts, I am posting this question as a Buyer and I am sure many taxpayers are facing similar issues.

The issue is that even after our VAT TIN changed w.e.f. 1-Jan-2018 (Qtr 4 of FY 16-17) some of the sellers (our suppliers), kept reporting new sales under  our  Old VAT TIN (this was inspite of advance intimation to each seller via written letter).

Now, most of them are saying that it is NOT possible to correct the TIN. But I know there that is Not true. There has to be some provision of Maharashtra Sales-Tax Dept to correct/revise such mistakes.

Kindly advise what options are available to the sellers to rectify such mistakes, in below 2 cases:-

1) Where the seller is subject to VAT Audit

2) others (i.e. sellers NOT subject to VAT Audit)

PS: I believe, due to system migration and certain changes in Forms, Returns, Annexures, etc. there is some confusion among taxpayers. And therefore, the hesitation to accommodate customer requests regarding correction of details.