Mvat input credit on capital goods, due date

Dealer can claim the VAT set off on furniture purchase after deduction\retention of 3%. Please confirm that, he did not opt for any composition scheme.

If VATax is payable and it is paid up to 21th of april, then 231 can be uploaded up to 30th april, otherwise, 21th of April is the last date.

hello

sorry but i differ due date for return with annexures in j1 and i2 is 30-06-2013 kindly check rule 17 and 18 of mvat  act do reply if i m wrong

thanks