CENVAT RETURN

[Guest]

IF THE CENVAT RETURN FILED ONCE AS NIL RETURN..

IS THAT POSSIBLE TO REVISE THE RETURN / OR IS THERE ANY OPTION TO FILE MANUAL RETURN

[KASTURI SETHI]

There is /was no such provision. However, jurisdictional Range Officer is the best guide in sorting out problem.

[PAWAN KUMAR]

Yes return can be revised but upto the end of filing month.

[DR.MARIAPPAN GOVINDARAJAN]

You can revise return as told by Shri Pawan Kumar

AI Summary

CENVAT return revision: administrative practice may permit amendments within the filing month, else consult range officer. Whether a CENVAT return filed as nil can be revised is contested: one view says no statutory provision exists and advises consulting the jurisdictional range officer; another reports that a return revision is permitted up to the end of the filing month, reflecting a limited administrative window for amendment.