CA Abhishek Singh (practice) (2105 Points)
22 July 2013Hello everyone,
one of my clinet has recently started a restaturant.
under composition scheme mvat is @ 5% of total bill value
and service tax after 60% abatement comes to 4.944% of total bill value.
My question : is is necessary to mention MVAT No. or Service tax number on the bil.
CA Sandeep Soni
(Chartered Accountant)
(55 Points)
Replied 22 July 2013
Sir,
1) As per sub rule (1) of rule 4A under service tax, apart from other details the invoice, bill, challan, shall contains name, address, registration number of person providing services.
2) As per subsection (2) of Section 86 of MVAT, the invoice shall contain MVAT registration number apart from other details.
Hence quoting of RC number is mandatory as per above provisions. There are other details also. Refer in detailed.
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