Section 8(1)(e) in The Delhi Value Added Tax Act, 2004

[Cites 0, Cited by 2] [Section 8(1)] [Section 8] [Entire Act]

NCT Delhi - Subsection

Section 8(1)(e) in The Delhi Value Added Tax Act, 2004

(e)the whole or part of the price owed by the buyer for the purchase of the goods has been written-off by the dealer as a bad debt, and the dealer has-

(i)provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is not the tax properly chargeable on that sale; or

(ii)furnished a return in relation to a tax period in respect of which tax on that sale is attributable, and has accounted for an amount of tax on that sale that is not the amount properly chargeable on that sale.

Legal Document View

Unlock Advanced Research with PRISMAI

NCT Delhi - Subsection

Section 8(1)(e) in The Delhi Value Added Tax Act, 2004