ACCT(Retd)
7197 Points
Joined July 2010
Mr RG Verma,
As per sec 20 of MVAT Act revised retrurns can be filed by a dealer when he notices some ommissions or errors in his returns,or when the assessing observes some errors and issues a notice. on his own,a trader , can revise his returns within 10 months after the end of period to which such return belongs.Along with the revised returns ,if necessary, additional tax is to be paid with interest and penalyt as per rules......MJK