AP VAT revised return

This query is : Resolved 

05 March 2010

By mistake one of my friend has filed VAT 200 form with some mistakes.

Now is there any provision to file revised return. If yes, what is the form No.

I am talking about Andhra Pradesh VAT.

Thank you

K Bala Kishan (Expert)
08 March 2010

Hi Vijay,

Please refer APVAT Rules 2005, see Rule 23 (6), it clearly says that you can file revised return in Form VAT 213 within six months from the original return filed. The rule says;---

"If any VAT dealer having furnished a return on Form VAT 200 finds any omission or incorrect information therein, other than as a result of an inspection or receipt of any other information or evidence by the authority prescribed, he shall submit an application on Form VAT 213 within a period of six months from the end of the relevant tax period. "


CA Vijay Kumar Walande (Querist)
15 July 2010


K Bala Kishan (Expert)
15 July 2010

Boss Vijay,

There is a provision in AP VAT Act. You can file form VAT 213 for revised return. This is to be filed within six months from the original return filed date. Ensure this.

Anything,,do feel free to mail back.


CA Vijay Kumar Walande (Querist)
16 July 2010

On Revision the assessee is getting VAT Payable. Is any interest levied on that amount.

K Bala Kishan (Expert)
16 July 2010

After Revision, if VAT payable is still existing, then Interest @ 1% is calculated on balance VAT payable by the Department and Form 307 / 308 will be issued to the dealer for making interest payment and ensure that the revised return should be within six months from the original filing.


CA Vijay Kumar Walande (Querist)
18 July 2010

Thank you Mr. Bala Kishan, I have got the answer thanks a lot.

Now, Even then the assessee did not file the revised return and simply continuing with the wrong return filed previously , What are the consequences which he might be facing.

Please tell me.

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