https://www.taxtmi.com/forum/issue?id=744 There is no provision for filing a revised VAT return; omissions of input VAT should be corrected by making subsequent month adjustments, accounting for the relevant tax invoices in the current or later return and claiming input tax then. If input VAT is not claimed, the taxpayer must reconcile returns and records if assessed and may record the amount as not claimed in the current return provided this is not used to effect tax evasion. en-us Thu, 17 Apr 2008 18:27:18 +0530 Thu, 23 Jan 2025 15:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=744 There is no provision for filing a revised VAT return; omissions of input VAT should be corrected by making subsequent month adjustments, accounting for the relevant tax invoices in the current or later return and claiming input tax then. If input VAT is not claimed, the taxpayer must reconcile returns and records if assessed and may record the amount as not claimed in the current return provided this is not used to effect tax evasion. Discussion-Forum VAT / Sales Tax Thu, 17 Apr 2008 18:27:18 +0530 https://www.taxtmi.com/forum/issue?id=744