We have registered dealer under the Delhi Vat Act 2004 and Central Sales TAx Act 1956. We have filling the quarterlly return both Dvat & CST Act on regular basis, but one invoice raised against central sales @ 12.5%, we have wrongly considered in the return by twice bare in the IIIrd quarter & IVth quarter (i.e. accounting year 2007-08) and thereafter deposit the excess tax under the CST Act 1956. Please give me advice, How can take the credit under the CST Act 1956. Whether option is that, sales tax return we have revised filled for both quarter & excess tax deposit to be carried forward to next quarter or Financial Year.
05 November 2008
This qery has already been answered. You will get the refund based only on assessment. This can not be carried forward without the assessment order.
CAclubindia
