Rectification in figures - revise return

[puneet virmani]

kindly clarify me about,if there is any ommission of figures in the dealer excise return(FORM-2)fot the period 30.09.06. how can it be ractified. can one file revise return or any other provision.

[Madhukar N Hiregange]

Please file a revised retrun though there is no speciic provision and retain the documentation for having sent the same. Tax if any short paid maybe paid with interest @ 13%.

AI Summary

Revised return remedy for omitted excise figures-file a revised return, retain documentation, and pay applicable interest.
Omission of figures in a dealer excise return may be rectified by filing a revised return despite absence of a specific statutory provision; retain supporting documentation for the revision and pay any tax shortfall together with applicable interest.