GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES DEPARTMENT

CIRCULAR NO. 5088/CTD/HQ/2015 Dated 20th August, 2015

During periodical inspections by the Department officials, it has been observed that some dealers are not issuing proper invoice with TIN for the purchases made by the General Public.

As per sub-rule(1) of Rule 49 of the Puducherry Value Added Tax Rules, 2007 every dealer shall issue an Invoice in respect of all sales made by him. As per sub-rule (2) of Rule 49 the Tax Invoice shall contain name and address of the seller, TIN, date of sale, quantity, rate, value, amount of tax charged, sufficient details of goods sold and name and address of the purchaser with his TIN in case he is a registered dealer. Failure to issue proper Invoice amounts to breach of the above Rule and is punishable under Rule 57 of the Puducherry Value Added Tax Rules, 2007, with fine not exceeding Rs.5,000/-.

During the random check by the Department officials at the place of business of the dealers, if it is found that sales are made without proper Tax Invoice, immediate action would be taken against such dealer as per the said provisions of the Act. Therefore, it is requested to inform all dealers to issue proper Tax Invoice for all sales made, so as to avoid compounding and penalisation.

COMMISSIONER (CT)