Assessee has filles return monthly in UP VAT. Now at the time of Annual Return Form 26 has to be filled. While preparing for Form 26 some descripencies has been found. Now Assessee wann to filled a revised return. In the act U/s 24 (5) "If any dealer discovers any omission or other error in any tax return submitted by him, he may, at any time before the expiry of the time prescribed for submitting the next tax return, submit a revised tax return." Now the problem is this clients has found omission in the return of month April, May , June at the time preparing form 26. Now how assessee can revised return to match his all deatils of purchase and sales with the Form 26.
