Revision of returns with excess Input Tax Credit bifurcated between Refund and Carry Forward.

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....Now, if the dealers revise such returns, they are unable to submit the revised returns unless they change the claim to either Refund or Carry Forwards. With a view to facilitate the revision of such returns by the dealers, it has now been decided to accept such revised returns manually. The manual copies of such revised returns shall be accepted only at counter number 13 of the Front Office on ....