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Reverse charge is realizing tax from the service recipient in case of imported service. For example Company A will import software through internet as service; At the time of payment through banking channel Company will pay VAT and the same time he can adjust it against output tax. If limit of the annual turnover of my economic activities exceeds the prescribed limit, an application has to be submitted to the Commissioner in Form- VAT 2.1. After proper scrutiny and examination a Registration Certificate/ Turnover Tax Enlistment Certificate will be issued in my favour in Form- VAT 2.1 containing a BIN from the VAT system within three working days.
Shall my information as maintained by the VAT authority, remain confidential?
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