PRACTISING CA
20 Points
Posted on 24 January 2017
Whether vat 47a is compulsory for direct import from outside india. If Yes then,
(1) As goods are cleared from Mundra Port to Jodhpur Godown by road route and for which freight carrier is booked . Now issue is that whether at the time of preparing vat 47a consignor and consignee shall be same. If Yes, then kindly provide any link or case/law in support of it.