Revision of returns with excess Input Tax Credit bifurcated between Refund and Carry Forward. - VAT - Delhi - 12

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRDE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, NEW DELHI-110002 No. F 7 /463/ Policy/VAT/C/2012-13 Dated: 06/08/2012 CIRCULAR No. 12 of 2012-13 Subject: Revision of returns with excess Input Tax Credit bifurcated between Refund and Carry Forward. The software application for online return filling does not allow the excess Input tax Credit to be bifurcated into Refund and Carry Forward in form DVAT-16. However, there are some returns pertaining to tax periods of previous financial years, where the dealers had claimed both Refund and Carry Forward in the same return. 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 the First Floor of Vyapar Bhawan. A manual acknowledgement of the revised return will be issued at the counter. Such returns shall be updated in the database and an online confirmation of the revised return will become available in the return History on the dealer login page. It may be noted that all other kind of returns, whether original or revised, will continue to be accepted online as per the normal procedure. (Rajendra Kumar) Commissioner, Value Added Tax