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How value of the supply shall have to be assessed?

But the Court can extend such time limit up to 3 months in view of an application by the Inquiry Officer. For any future Audit you can take preparation by maintaining all Tax Accounts for the unaudited period of your Activities, keeping in view the documents related to the last Audit. (c) Performing any other duty or responsibility and activities assigned by the Board with a view to achieving objectives of this law. Supplementary Duty is realized at the same time of supply of Supplementary Duty imposable goods or service when VAT is realized.

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The unregistered individuals shall only be entitled to have Advance Tax reimbursed. Reimbursement will be available on application before the Commissioner online. Against each supply numerical series of Tax Invoice under Form VAT-6.9 has to be issued. Separate numerical series of Tax Invoice can be issued if supply is delivered from more than one place. The accounts of your business concern shall be considered as the account of VAT. In case of paying value in installments, tax will be imposed on that amount of money on which installment has been paid.