Vat set off

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 March 2012 I have filed a VAT return for the month of Dec 2011 in which i have paid the liability.

Subsequently after filing return I have received 2 invoices relating to December 2011 in which total VAT input is INR 100,000.

Now can I take set off of INR 100,000 against VAT liability in January 2012 or I need to file revised return and claim the refund at the end of the year.

Please note that the bill received subsequently is having the invoice date as December 2011.

Guest

Guest (Expert)

15 March 2012 Its advisable to revise return and claim input credit.

Querist : Anonymous

Querist : Anonymous (Querist)

16 March 2012 Hello Ketan,

Can I claim the input credit of previous month against output liability of subsequent month on account of subsequent receipt of bills or do i need to show it as receivable at the end of the year.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 Here's a clear answer based on typical VAT practice (though final details depend on your state’s VAT rules):
Can you claim input VAT for December invoices received after filing December return?
If VAT law allows return revision:
You should ideally revise your December VAT return to include those invoices and claim the input VAT credit of ₹100,000. This is the cleanest approach and keeps your records accurate.
If revision is not allowed or practical:
Then you may be allowed to claim the input credit in the subsequent month (January 2012) against the output VAT liability—since the invoices relate to purchases in December but were received later.
However, this depends on the specific VAT rules of your state.
If neither is possible:
You might need to show it as an input VAT receivable or carry it forward and claim it during annual adjustment or reconciliation.
Key points:
Invoice date is crucial: Since invoice date is Dec 2011, VAT input credit relates to Dec 2011 purchases.
Many states allow claiming input credit in the month invoice is received, even if invoice date is earlier.
Some states require revision of returns if input invoices arrive late but pertain to earlier period.
Check your state's VAT law or consult your VAT consultant for precise compliance.
Practical advice:
Check if your VAT portal allows return revision for Dec 2011.
If yes, revise December return to include the invoices and claim credit.
If no revision allowed, claim input credit in January 2012 return.
Keep records carefully to support your claim if audited.

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