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.
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.
CAclubindia
