Can input vat of previous period be shown in current return

Input VAT should be claimed within a period of 3Months only. Hence Input VAT of April12 can't be claimed in this month, the input Credit has been lapsed & we can claim it has an expense in our accounts for IT Purpose

If you have already cliamed it & there is excess of input avaiable it can be carried forward but since you have not claimed within 3months it can't be claimed now

As per you sir that much of input vat the assessee will lose in that particular finacial year. for which the payment has already made to the supplier by way of advance. the only thing is that the assessee has not passed the adjustment entry  for that advance payment effecting purchase & input VAT a/c. now in the month of november if he is passing this entry he will not allowed to take credit.

As Per VAT Act the main criteria for taking input Credit is it sould be within the State & the purchase date should be within 3months, if u don't claim input within 3months you can't claim it later & that amount of input tax is a nominal loss as per VAT.

Only option is you can claim it has expense in the accounts by accounting the total amount has purchase & it can claimed has expense in the IT

Sakthivel sir can you please send me the circular/ rule backing the three months input VAT credit concept.

it will be helpfull.