Sale return which are more than 6m

I did not under stand your question. can you explain it with example.

 

Dear Sankar e.g. Net 5% VAT 5% Gross. 1000. 50 Return. 100. 5 Net. 900. 45 Now this for sales, here normally vat payable is rs 45 now if the returns are more than 6 months from the invoice date then we disallow it and the vat payable now becomes rs 50 In the same way assume the above example to be of purchases. Here normally we get a set off of rs 45 my question is if the purchase return was more than 6 months then by disallowing it I wud be able to take a set off of rs 50 Y cannot I do this??? Or can I do this?