Revised Return, VAT + CST

[LAXMIKANT ARORA]

Dear Sir,

                  Please tell  me that can we file a revised return without prior perimssion of higher authority in the case of  Input Tax Credit excess of Rs. 108000.00

Posts / Replies

[pradeep khatri]

Dear Mr. Arora,

I presume, that your query pertains to DVAT Act and according replying to your query:-

Section 29 of DVAT Act.

Revised Returns

1. A person who furnishes a revised return in correction of some error that has been detected, shall do so by furnishing Form DVAT-16 along with an explanatory note specifying the mistake or error because of which it has become necessary to furnish a revised return. 2. A person paying tax under section 16 and wishes to furnish revised return to correct any mistakes/errors as detected by him, shall furnish in form DVAT 17 along with an explanatory note specifying the mistake or error because of which it has become necessary to furnish a revised return.