Time Limit of Revised Return of VAT

Legal Associates

Assessee has filles return monthly in UP VAT. Now at the time of Annual Return Form 26 has to be filled. While preparing for Form 26 some descripencies has been found. Now Assessee wann to filled a revised return. In the act U/s 24 (5) "If any dealer discovers any omission or other error in any tax return submitted by him, he may, at any time before the expiry of the time prescribed for submitting the next tax return, submit a revised tax return."  Now the problem is this clients has found omission in the return of month April, May , June at the time preparing form 26. Now how assessee can revised return to match his all deatils of purchase and sales with the Form 26.


Dear Mr. Ansul

Monthly rerurns can not be revised.  Assessee should file his annual return according to correct sale and purchase with the reason of diffrences with monthly returns.

Abhishek Srivastava, Adv.


Mr Anshul,

No,your Assessee can not  file the revised returns. As per Rules, you can do the revised returns "Within a period of Six Months from the date of Filing".

For the Month of AP-May-June-July your assessee cannot file the revised returns.

For the Month of Aug you can do the revised Return




Deviprasad G K




Your are not logged in . Please login to post replies

Click here to Login / Register  


Search Forum:


  LAWyersclubindia Menu