Claim of input vat on purchase

DVat 1119 views 2 replies

ANKIT SHARMA

ACCOUNTS MANAGER

59 Points Joined September 2008

WHILE FILING DVAT RETURN FOR THE FIRST QUARTER 2012-13, ONE PURCHASE BILL OF Rs.75,462/- REMAINED UNACCOUNTED. IT WAS DETECTED AFTER FILING THE DVAT RETURN FOR THE SECOND QUARTER 2012-13. THE QUERY IS TO KNOW WHETHER THE INPUT VAT CAN BE TAKEN ON SUCH PURCHASE BILL AFTER FILING REVISED RETURN OF FIRST QUARTER 2012-13.

WHETHER THIS CAN BE TAKEN AS REFUND OTHERWISE ITS CARRY FORWARD WOULD RESULT IN REVISION OF NEXT QUARTER DVAT RETURN TOO?

DO WE HAVE TO GO IN APPEALS TO GET INPUT ON SUCH PURCHASES.

REPLY ITS URGENT

Replies (2)

Piyush Tanwar

Assistant Manager - Accounts

1432 Points Joined October 2009

As per Sec- 28 of DVAT Act, You can file a revised return of any financial year within 1 year from the date of return filled originally. You can revise your 2A and can take input VAT.

It's obvious that your carried forward will be affect whether you claim refund or not.! so before filling your return for the 3rd Quarter! you can file your revised 2A and return!

Regards

Piyush Tanwar

Article Assistant @ Tiwari & Associates

M - 09717468521

email - imcoolpiyush.tanwar @ gmail.com

sameer

Article

122 Points Joined May 2011

Dear Ankit,

You can file Dvat 21 for this purpose for claiming refund, because the same kind of problem i am face out where Vato ask me to file dvat 21 with proper evidences of the transaction such as bill copy , if you paid the same bill then payment supportinf , 2B of the selling dealer of the said period and 2A of your and file it in dvat department.

-with a letter to explain the same fact and

-Pursue it after 3 to 4 days after filing it in dvat department.