Unclaimed vat

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Querist : Anonymous

Querist : Anonymous (Querist)

20 June 2014 VAT amount paid on the purchase bill dated 25.03.2014 unclaimed by us.Can we claim while filing VAT return for the month of July 2014.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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20 June 2014 No

revise the return for 4th quarter and claim the VAT

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Querist : Anonymous

Querist : Anonymous (Querist)

21 June 2014 Thanks for your reply.Let me ask one more question .Whether it is applcable in Maharashtra state and if so any circular or document available to convince the authority concerned

CA UMESH DULAL

CA UMESH DULAL (Expert)
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21 June 2014 it is normal principal so no need of notification/circular.

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Rupesh Jain

Rupesh Jain (Expert)
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23 June 2014 you claim the input when you receive the goods but in every state vat give allow to you some time for relaxation if you forgot the bill in particular mont . like Haryana you can claim in 180 days form receipts of goods.

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Querist : Anonymous

Querist : Anonymous (Querist)

23 June 2014 How many days allowed in Maharashtra to file the revised return?Because our case stands unclaimed since March'2014.

Pls advise

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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02 August 2025 Regarding **unclaimed VAT paid on a purchase bill dated 25.03.2014** and whether it can be claimed in the VAT return for July 2014:

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### 1. Can you claim VAT in July 2014 return for the March 2014 purchase?

* **No**, VAT credit related to a purchase invoice dated 25.03.2014 **cannot be claimed in the VAT return for July 2014** (which is generally for the period April-June).
* Input tax credit (ITC) must be claimed in the **return corresponding to the tax period in which the invoice was received/recorded**, i.e., the period including March 2014.
* Typically, this means it should be claimed in the **return for March 2014** or in the **revised return for the relevant quarter (Q4: Jan-Mar 2014)**.

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### 2. What to do if you missed claiming VAT credit for March 2014 purchase?

* You should **revise the VAT return for the 4th quarter (Jan-Mar 2014)** to include the unclaimed VAT input credit.
* Most VAT Acts, including Maharashtra VAT Act, permit **revision of returns** within a prescribed time (usually up to the end of the next financial year or as per state rules).
* This allows you to correct omissions like unclaimed input credit.

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### 3. Applicability in Maharashtra and relevant references:

* **Maharashtra VAT Act** follows the general principles of VAT input credit eligibility.
* Circulars from the Maharashtra Commercial Taxes Department confirm that **input credit can be claimed only in the return for the period in which the invoice was received/registered**.
* For example, **Maharashtra Government Commercial Taxes Circular No. 61T of 2006** clarifies the input credit provisions and return filing.
* You can refer to such circulars to convince the authorities if queried.

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### Summary

| Scenario | Action Required | Reference/Note |
| ---------------------------------------- | --------------------------------------- | --------------------------------------------------------------- |
| VAT credit missed for March 2014 invoice | Revise VAT return for Q4 (Jan-Mar 2014) | Allowed as per Maharashtra VAT rules and circulars |
| Claim in July 2014 (Q1 next FY) | Not allowed | Input credit must be claimed in original or revised period only |

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If you want, I can help locate the exact Maharashtra Circular or draft a letter/email to the VAT department to support your claim. Would you like that?

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