Mvat & service on restaurant ?

Hello 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.

 

Replies (1)

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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