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KVAT - Filing of VAT Return

(Querist) 28 May 2008 This query is : Resolved 
Dear Sir / Madam

my query is with regard to filing of vat revised return wherein the time limit is prescribed for 6 month subject to conditions, how far this provision holds good wherein such a provision is against the principles of natural justice which take away right to file revise return where there is liability to pay or claim excess input tax credit?
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Guest (Expert) 28 May 2008
Such a provision is made under the self assessment scheme contrary to the earlier scheme of yearly assessment. It is just check to stop filing nil returns for the entire year and in annual return filing huge turnover.
Guest (Expert) 30 May 2008
The Act is very specific and leaves no ambguity.

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