Filing of revised returns: allow omission of closing stock ITC and delayed annexure submission procedure Directs dealers to file July returns without calculating the carry forward of input tax credit on closing stock and permits omission of Annexure 2A and Annexure 2B from the initial return; hard copies of those annexures may be filed later with revised returns, implementing a temporary procedural adjustment following amendments to the return form and related provisions.
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.
Filing of revised returns: allow omission of closing stock ITC and delayed annexure submission procedure
Directs dealers to file July returns without calculating the carry forward of input tax credit on closing stock and permits omission of Annexure 2A and Annexure 2B from the initial return; hard copies of those annexures may be filed later with revised returns, implementing a temporary procedural adjustment following amendments to the return form and related provisions.
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