What if the sale to a customer not having tin

Navneeth Ojha (Student CA Final ) (116 Points)

18 August 2016  

The company is registered with E – commerce sites like Amazon, ebay…etc., to facilitate its sales… These e-commerce sites ask TIN No. from the dealers who want to get registered with them irrespective of dealer’s taxable turnover…. Thus the company had got its TIN No.

Sale process:

Customer (not having TIN No.) places his order on e-commerce sites (Amazon, ebay…etc.,) --- The e-commerce site intimates the dealer (company) about the order --- The dealer packs the item with invoice and send it to customer through courier (like Speed post…etc.,).

The payment from customer is received by e-commerce sites ---  after deducting their charges/commission they remit the balance to dealers (companies) account.

so my doubt is.....in filing VAT Return in filling sale template for uploading it on CTO Portal, we need to give TIN No. of the purchaser, so if the purchaser in my case have no tin no. then what to do.....?