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Condonation of delay in registration of mvat

Vishal (Article Asst.) (95 Points)

26 December 2014

Hey Guys, for condonation of delay do we need to pay the whole amount of dues ( VAT + Penalty + Interest ) in advance before making application for condonation of delay ? If yes can we claim the refund if for URD period Input VAT is allowded as deduction ? I am having Trade Circular dated 18.04.2007. Is there any other circular also regarding same issue ?

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3 Replies

CA Mitesh N Kothari (9821662799) (391 Points)
Replied 29 December 2014

Same doubt as above?

CA Pracheta Shirish Deshmukh (CA) (204 Points)
Replied 05 June 2015

Dear Vishal,

The Application for the condonation of delay needs to filed before Jt Commr Of Sales Tax along with the Post Registration Returns, challans, Vat and Cst Certificate , vat computation etc. the payment of the net vat payable is optional i.e. voluntarily to the dealer. It will be payable once the admin relief order is accepted.