VAT return filing: May returns may be submitted without applying recent amendments; annexures and closing stock ITC deferred. Amendments to Sections 9(1), 9(2)(g), 10(5) and DVAT 16 are under consideration; May returns are to be filed without applying those amendments. Dealers should not calculate or carry forward ITC on closing stock and may omit Annexure 2A and 2B from current filings; hard copies and revised returns may be submitted later if the amendments are effected. The measure follows consultation with the Finance Department and is issued with the Commissioner (T&T)'s approval.
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.
VAT return filing: May returns may be submitted without applying recent amendments; annexures and closing stock ITC deferred.
Amendments to Sections 9(1), 9(2)(g), 10(5) and DVAT 16 are under consideration; May returns are to be filed without applying those amendments. Dealers should not calculate or carry forward ITC on closing stock and may omit Annexure 2A and 2B from current filings; hard copies and revised returns may be submitted later if the amendments are effected. The measure follows consultation with the Finance Department and is issued with the Commissioner (T&T)'s approval.
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