https://www.taxtmi.com/acts?id=2880 Section 28 allows a person who discovers a discrepancy in a VAT return to remove that discrepancy and furnish a revised return within the year following the tax period; if the discrepancy caused underpayment, the person must pay the additional tax and interest. A transitional proviso imposes a specific deadline for furnishing revised returns for certain tax years, and legislative amendments reflect prior differing time-limits and procedural rules for revision and objection. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Jun 2012 17:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2880 Section 28 allows a person who discovers a discrepancy in a VAT return to remove that discrepancy and furnish a revised return within the year following the tax period; if the discrepancy caused underpayment, the person must pay the additional tax and interest. A transitional proviso imposes a specific deadline for furnishing revised returns for certain tax years, and legislative amendments reflect prior differing time-limits and procedural rules for revision and objection. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2880