Form RT-12 amendment adds opening and closing balances to enable computerised verification of return entries. Amendment introduces additional columns in Form RT-12 to record opening balance and closing balance for each invoice description and tariff heading to facilitate on-line computerised verification of RT-12 returns, and prescribes specific columns including unit, opening balance, quantities (manufactured, received, cleared), closing balance, value removed on payment of duty, rate of duty (and notification if claimed), duty paid/amount paid, and PLA MODVAT.