Section 6(9)(b) in Uttaranchal Value Added Tax Act, 2005

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State of Uttarakhand - Subsection

Section 6(9)(b) in Uttaranchal Value Added Tax Act, 2005

(b)Where a taxable person does not have an original Sale invoice or a duplicate copy thereof, evidencing the input tax paid, Assessing Authority may after recording the reasons in writing allow an input tax credit in the tax period in which the credit arises where the Assessing Authority is satisfied -

(i)that the taxable person took all the reasonable steps to obtain a Sale invoice;

(ii)that the failure to obtain Sale invoice was not due to any fault of the taxable person; and

(iii)the amount of input tax claimed by the taxable person is correct;

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State of Uttarakhand - Subsection

Section 6(9)(b) in Uttaranchal Value Added Tax Act, 2005