Revised return if verification data mismatch

This query is : Resolved

Quick Summary

VAT return filed with tax and taxable values interchanged. If unverified, refile; if verified, revision depends on state law (often closed post-GST). File representation to AO. Such clerical errors may trigger mismatch notices but are generally explainable.

Varsha Dharaviya

Varsha Dharaviya (Querist)
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29 April 2026 If after filing return of VAT, at the time of send for verification noticed that tax amount wrongly sent as taxable amount and vice versa, is it attracts any scrutiny or SCN?? Is there is any option for the revised return under VAT?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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30 April 2026 You may first check whether the unverified return can be discarded and filed again correctly. If it is already verified, file a revised return u/s 139(5) with correct tax computation, TDS/TCS, advance tax/self-assessment tax and refund/payable details. Such clerical/computation mismatch by itself should not normally lead to scrutiny or SCN, but it may result in processing mismatch/intimation u/s 143(1) if not corrected.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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30 April 2026 The option to file a revised return depends entirely on your specific state's VAT laws and the current timeline:
Unlike central laws, Value Added Tax (VAT) was governed by individual State acts. Each state has its own specific timeframe (e.g., 30 days, 90 days, or up to the end of the financial year) to file a revised return.
Since India transitioned to GST in 2017, the window to file normal revised returns for old VAT periods has officially closed in almost all states.
If you cannot find an option to "Revise" on the state's online portal, your best recourse is to immediately file a manual physical application or a formal representation to your Jurisdictional Assessing Officer. State the exact clerical error and provide the correct computation before they initiate independent proceedings.
Expect the tax authorities to issue a scrutiny notice or a Show Cause Notice (SCN) asking you to explain the mismatch.
Do not panic, as this is a bonafide clerical error rather than intentional tax evasion. Tax tribunals and High Courts routinely allow corrections for such human errors.

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