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TMI BlogScope of filing Revised Returns under DVAT Act, 2004 (Delhi Act No. 3 of 2005) - Clarification regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ling Revised Returns under DVAT Act, 2004 (Delhi Act No. 3 of 2005) - Clarification regarding Clarification are being sought from different quarters as to whether a revised return under Rule 29 of the Delhi Value Added Tax Act, 2004 (Delhi Act No. 3 of 2005) (hereinafter referred to as the said Act) is permitted to be filed to rectify any mistake, error or omission occurred in the original retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the enactment. For example if a dealer due to clerical error failed to indicate some figures in his return about its purchases against central statutory forms under the Central Act, which figures are required to be indicated in his local return or has inaccurately indicated purchases made on payment of full tax thereunder or otherwise against Branch transfer or inadvertently indicated some wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that this provision only speaks about : "correction of deficiencies" in tax only, yet there may be certain other circumstances leading to errors and omissions or incorrectness, which requires rectification and filing of revised returns, where no tax effect is involved either excess or less. In this connection, it is hereby clarified that provisions as contained in sub-section (1) of section 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s be in the prescribed period and duly supported by a detailed explanatory note enclosed therewith which shall be subjected to proper scrutiny by the concerned VATO / AVATO before relying thereupon. This issues with prior approval of the Commissioner, Trade and Taxes. (S.R. Maheshwari) Value Added Tax Officer (Policy-I) No.F.6(33)/P-I/VAT/2006-07/243-250 Dated : 31/05/06 1. All Addl. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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