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Who will pay the Supplementary Duty?
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The VAT chain is maintained through accepting credit at every level of supply and paying Value Added Tax on all value additions. Procedure of Value Added Tax or VAT is an automatic taxing procedure based on input tax credit against supply or sale. Therefore, the seller realizes the VAT from within the price obtained from the buyer and deposits the net amount of VAT to the Government treasury after taking credit on VAT at purchase level. In that case, he will fill in the concerned portion of the VAT-6.3 in respect of withholding at source which will be considered as adjusted tax invoice for withholding at source.
Shall registration or enlistment have to be obtained for economic activities exempt under the purview of…
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