Input tax credit bifurcation: revised returns claiming both refund and carry forward will be accepted manually at a designated counter. Where the online DVAT-16 return system prevents bifurcated claims of excess Input Tax Credit as both refund and carry forward in a single revised filing for prior periods, such revised returns will be accepted manually at the designated counter; a manual acknowledgement will be issued, the revised return will be updated in the database, and an online confirmation will appear in the dealer's return history. All other returns remain subject to normal online filing procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit bifurcation: revised returns claiming both refund and carry forward will be accepted manually at a designated counter.
Where the online DVAT-16 return system prevents bifurcated claims of excess Input Tax Credit as both refund and carry forward in a single revised filing for prior periods, such revised returns will be accepted manually at the designated counter; a manual acknowledgement will be issued, the revised return will be updated in the database, and an online confirmation will appear in the dealer's return history. All other returns remain subject to normal online filing procedures.
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