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    <title>Revision of returns with excess Input Tax Credit bifurcated between Refund and Carry Forward.</title>
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    <description>Where the online DVAT-16 return system prevents bifurcated claims of excess Input Tax Credit as both refund and carry forward in a single revised filing for prior periods, such revised returns will be accepted manually at the designated counter; a manual acknowledgement will be issued, the revised return will be updated in the database, and an online confirmation will appear in the dealer&#039;s return history. All other returns remain subject to normal online filing procedures.</description>
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    <pubDate>Mon, 06 Aug 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=11772</link>
      <description>Where the online DVAT-16 return system prevents bifurcated claims of excess Input Tax Credit as both refund and carry forward in a single revised filing for prior periods, such revised returns will be accepted manually at the designated counter; a manual acknowledgement will be issued, the revised return will be updated in the database, and an online confirmation will appear in the dealer&#039;s return history. All other returns remain subject to normal online filing procedures.</description>
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      <pubDate>Mon, 06 Aug 2012 00:00:00 +0530</pubDate>
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