Discrepancy in dvat return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 June 2014 Sir,
I have filed D-vat return for 1st half i.e. 01.04.2011 to 30.09.2011 in which there was refund, but it was not claimed in the said period and also the same was omitted to be carried forward to next period i.e. 01.10.2011 to 31.03.2012. Section 28 says that any discrepancy can be removed by filing of revised return within the year following the year of such tax period. Now the return cant be revised. I have filed objection but the Ld.commissioner is denying the same. He said how can the same has been accepted without claiming the refund in the return. Kindly resolve my problem.

Thanks & regards

sanjay

Querist : Anonymous

Querist : Anonymous (Querist)

09 June 2014 kindly resolve my problem.

Querist : Anonymous

Querist : Anonymous (Querist)

09 June 2014 problem has not been solved yet.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2024 It seems you are facing a situation where you missed claiming a refund in your D-VAT return for the period from April 1, 2011, to September 30, 2011, and also omitted to carry it forward to the subsequent period. Here’s how you can approach this issue:

1. **Understanding Section 28 of D-VAT Act:**
- Section 28 of the Delhi Value Added Tax (D-VAT) Act allows for the rectification of any discrepancy in a return by filing a revised return within the year following the year of the tax period in question.

2. **Current Situation:**
- You missed claiming the refund in your original return for the period ending September 30, 2011, and also omitted to carry it forward to the subsequent period ending March 31, 2012.
- Now, you are unable to file a revised return for the earlier period as the opportunity has passed.

3. **Objection Filed:**
- You have filed an objection with the Ld. Commissioner regarding the issue. However, the Ld. Commissioner is questioning the acceptance of the refund claim since it was not originally claimed in the return.

4. **Resolution Steps:**
- **Review Documentation:** Ensure you have all relevant documentation, including records of the refund entitlement and any communications regarding the refund.
- **Legal Advice:** Consider seeking legal advice from a tax consultant or lawyer specializing in VAT matters to understand your options under the D-VAT Act.
- **Appeal Process:** If the objection has been denied, you may have the option to appeal this decision. The appeal process typically involves submitting additional documentation and making a case for why the refund should be granted.
- **Representation:** If possible, represent your case in person before the appellate authority to clarify the situation and provide any necessary explanations.

5. **Future Compliance:**
- Ensure that going forward, all refund claims are correctly filed within the specified periods and any carry-forward amounts are accurately reported in subsequent returns to avoid similar issues.

Given the specific legal and procedural requirements under D-VAT, it’s crucial to adhere to timelines and documentation requirements strictly. Seek professional assistance to navigate through the appeal process effectively and to present your case comprehensively before the appellate authority.

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