08 August 2013
Dear Sir, thanks in advance i had issued 4 service tax bill having service tax 40000/- to my customer but bill lost by customer and i have filed my service tax return as on date 11/04/2013 and paid this 40000 amount to service tax department. now my customer is saying to issue these bill issue again fresh with current date (next quater). what is the remedy while 90 days for return revised is over and how can i claim these 40000/- if there is no remedy i will lost my 40000/- so please tell me remedy so that i can recover my 40000 bill.
08 August 2013
1. Every cancelled bill should be supported by the original copy. In your case, the original copy is lost so you can not show original in support for your claim as the bill are cancelled.
If you issue fresh bill, you have to pay ST again on the same bill.
2. If you have paid ST in excess you will be allowed to adjust in next period.
My suggestion for your case is 1. Give him the copy of duplicate bill (copy of your copy) duly attested by you & 2. Ask the customer to fill FIR in respect of lost bill. At the time of scrutiny of case, show the attested copy along with copy of FIR.
CAclubindia
