Revise return of mvat

This query is : Resolved 

30 June 2014 Dear sir/madam I have filled the nil vat return one of my client for the period oct to dec 13. but after sometime he found that he was sold some items and made bill which was related to oct to dec. therefore I filed revise return u/s 20(4)(a) but he was not able to pay tax but now he paid tax so can I revise return u/s 20(4)(b) but he is not covered under audit.

01 July 2014 With effect from 01/05/2011, dealer can not file more than one revised Return. Further revised u/s 20(4)(b) filed only if changes are arised consequent to vat audit and not otherwise.


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