Revised returns permitted to correct clerical errors and misstatements without changing tax liability, subject to prescribed procedure. Revised returns under rule 29 may be filed to correct clerical mistakes, totalling errors, misstatements of purchases or other inaccuracies in original VAT returns even where there is no change in tax liability. Such revised returns must be submitted within the prescribed period, be accompanied by a detailed explanatory note, and will be subject to scrutiny by the relevant assessing officers before being accepted.
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.
Revised returns permitted to correct clerical errors and misstatements without changing tax liability, subject to prescribed procedure.
Revised returns under rule 29 may be filed to correct clerical mistakes, totalling errors, misstatements of purchases or other inaccuracies in original VAT returns even where there is no change in tax liability. Such revised returns must be submitted within the prescribed period, be accompanied by a detailed explanatory note, and will be subject to scrutiny by the relevant assessing officers before being accepted.
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