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Tamil nadu vat

This query is : Resolved 
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(Querist)
30 July 2012 Kindly let me know within how many months we can file revised return under Tamil Nadu VAT
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RENGARAJ R.K

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RENGARAJ R.K (Expert)
30 July 2012 If a dealer having filed a return, finds any omission
or error therein, other than as a result of an
inspection or audit or receipt of any other
information or evidence by the assessing authority,
he shall file a revised return rectifying the omission
or error within a period of six months from the last
day of the relevant period to which the return
relates. Where, as a result of such revised return,
the tax payable by the dealer increases, the dealer
shall furnish along with such revised return, proof of
payment of tax and interest due thereon under subsection (4) of section 42 of the Act.”.
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