Revised return form 231
This query is : Resolved
06 February 2012
For F.Y 2008-09, 2009-10 and april 2011 to Dec 2011, which section will apply for revised return of form 231?
06 February 2012
I presume that you are talking about Maharashtra Value added tax (as form 231 is specified under MVAT Act )
Sec 20(4)(a) read as under
[(4) Any person or dealer who, having furnished a return
(a) discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of[ten] months] from the end of the year to which the return relates, whichever is earlier;
You can file any number of revised returns under this section till March 2011 and thereafter only One revised return is allowed under this section.
I hope the matter is clear.
I presume that you are talking about Maharashtra Value added tax (as form 231 is specified under MVAT Act )
Sec 20(4)(a) read as under
[(4) Any person or dealer who, having furnished a return
(a) discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of[ten] months] from the end of the year to which the return relates, whichever is earlier;
You can file any number of revised returns under this section till March 2011 and thereafter only One revised return is allowed under this section.
I hope the matter is clear.
06 February 2012
I presume that you are talking about Maharashtra Value added tax (as form 231 is specified under MVAT Act )
Sec 20(4)(a) read as under
[(4) Any person or dealer who, having furnished a return
(a) discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of[ten] months] from the end of the year to which the return relates, whichever is earlier;
You can file any number of revised returns under this section till March 2011 and thereafter only One revised return is allowed under this section.
I hope the matter is clear.
I presume that you are talking about Maharashtra Value added tax (as form 231 is specified under MVAT Act )
Sec 20(4)(a) read as under
[(4) Any person or dealer who, having furnished a return
(a) discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of[ten] months] from the end of the year to which the return relates, whichever is earlier;
You can file any number of revised returns under this section till March 2011 and thereafter only One revised return is allowed under this section.
I hope the matter is clear.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Manual Rectification through AO
- IT Return filed defective u/s 139 (9)
- Fixed Deposit Claim Relinquishment by the Nominee
- Defective Return - Tds on advance
- Income Type for interest from government bonds
- Not a CA , can we prepare balance sheet
- TCS ON SOFTWARE SALES
- SHARE TRANSFER PRIVATE LIMITED COMPANY
- Car Purchases in Daughter Name
- Invoicing in different currency
- ITR 6 Schedule CFL and UD Issues
- Gstr 9 2023-24
- GSTR-9 HSN Summary and Credit Note without item
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- GST RCM not shown in GSTR-3B
Trending Online Classes
-
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
Mr.Balamurugan Ranganathan15 November 2024
CAclubindia
