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Revision of ITR .

31 January 2022

is it mandatory to everify my original itr before filing revised itr ??
or i can file revised itr without everification !?

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9 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14151 Points)
Replied 31 January 2022

Why you want to file revise return ?.

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 31 January 2022

@ Avi Jain

It's not required to e verify the original ITR . You can file revised return using ITR ack no & date of filing which will be available after filing ITR .

So you can file revised return without e verification of original ITR

Nidhi (Chief Accountant) (3150 Points)
Replied 31 January 2022

Yes, you can file revise return without e-verifing the original return.

but, Why you want to file revise return ?

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 31 January 2022

Revision might be for various reasons like missed few details or entered wrong details.Omission of income details etc

sabyasachi mukherjee (25983 Points)
Replied 01 February 2022

Procedure
1. First the original return within due date
2. e verification mandatory
3. if there is an instruction from the AO TO RAISE A REVISED RETURN FOR ANY REASON WHATSOEVER ITS OBLIGATORY FOR THE ASSESSE TO FILE A REVISED RETURN
4. AGAIN E VERIFICATION.
NIDHI PLS CHECK.
THE ACT SPECIFIES THIS.

1 Like

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 01 February 2022

Hope Practically the website accept the revised return using ack no & date of filing..

We have 120 days time to verify ITR.So one can file revised ITR without verification of Original return.

It's not mandatory to verify for revised return.You can just e verify revised return & which will be taken for processing

sabyasachi mukherjee (25983 Points)
Replied 01 February 2022

I have faced with many of my clients.
its on the safer side

jagdish chhugani (engineer) (736 Points)
Replied 03 February 2022

139 1 original not verified as good as not submitted

one can submit again under 139 4 after the due date

for rev 139 5 you need 139 1 acknowledgment number and filing date of verified ITR

ITR submitted and everified late after due date 31-12-21 subject penalty

Late Filing Fee Details

Between 31st December 2021 to 31st March 2022

Total income Below Rs 5,00,000 Rs. 1000 above Rs 5000

CA Rashmi Gandhi (Chartered Accountant) (86220 Points)
Replied 26 June 2022

Not compulsory to verify original return but as said by Jagdish sir if original return not verified then penalty will be levied for revised return if filed after due date.