Revised VAT returns must be filed using specified DVAT forms with an explanatory note detailing the detected error. Taxpayers correcting detected errors must file a revised VAT return by submitting Form DVAT-16 with an explanatory note specifying the mistake. Taxpayers who remit tax under the separate payment provision must instead use Form DVAT-17, likewise accompanied by an explanatory note detailing the error that necessitates the revision.
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Provisions expressly mentioned in the judgment/order text.
Revised VAT returns must be filed using specified DVAT forms with an explanatory note detailing the detected error.
Taxpayers correcting detected errors must file a revised VAT return by submitting Form DVAT-16 with an explanatory note specifying the mistake. Taxpayers who remit tax under the separate payment provision must instead use Form DVAT-17, likewise accompanied by an explanatory note detailing the error that necessitates the revision.
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