Kerala
Govt. issues guidelines to facilitate revision of VAT returns for years upto
June 2017 before Assessing Authority on or before June 30, pursuant to
amendment to Section 42 of Kerala VAT Act; Dealer must – (i) specify the
grounds for revision and specifically the corrections / modifications intended
to be brought about by way of such revision, (ii) file hard copy of the old
return submitted previously, and (iii) after the application is allowed by the
authorities, submit the hard copy of corrected return then and there; Assessing
Authority shall examine whether revision sought for is to rectify / correct the
defects which are clerical / technical in nature and see that same has no
impact on turnover or tax effect conceded in original return; Where application
is found admissible, a report thereof shall be sent to Dy. Commissioner who
shall evaluate the merit of reasons mentioned therein and decide on
admissibility, and where revision is again found admissible, report shall be
sent to Head Quarter recommending the revision; Where Jt. Commissioner
(General) finds the application admissible, Asst. Commissioner ITMC shall be
duly intimated and directed to initiate revision, resultantly the dealer may be
allowed to select the correction either at state head quarter / district head
quarter where he is registered and such activity shall be carried out on fixed
day fixed time basis : Kerala Govt. Circular
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