No.VAT/MMB-1006/ 152/Adm-6 Mumbai,
Trade Cir. No. 9 T of 2009
Sub: Filing of revised return as advised by the Auditor in Audit Report.
Ref: Trade circular No. 26T of 2006 dated 18.9.2006.
Certain queries have been received from the trade and associations, as also from departmental authorities in connection with the filing of the revised returns as advised by the auditor. The specific query relates to, discrepancies noticed in more than one return. In such circumstances, whether all such returns are to be revised or the return for the period ending on 31st March of the respective year is to be revised. The issue was under consideration.
2. Attention is invited towards the Trade circular cited above. In para 15 of the said circular, it is stated that in such circumstances the return for the period ending on 31st March of the respective year should be revised to give effect to the observations of the auditor. However, there may be cases where the effect of auditor’s observation can not be given effect to by filing revised return electronically only for the period ending on 31st March of that year. In view of this the instructions are modified as under:
1) Where a revised return is to be filed to give effect to the observations of the auditor the dealer may revise the return for the period ending on 31st March of the year to which audit report relates.
2) However, if it is not possible to give effect to all the observations of the auditor by filing revised return for the period ending on 31st March of the respective year, then the dealers should revise the returns for the respective periods for which discrepancies have been pointed out by the auditor. Needless to state that all such revised returns shall be filed electronically. It is again emphasized that in no case any revised return shall be filed manually.
3. This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
4. You are requested to bring the contents of this circular to the notice of the members of your association.
Commissioner of Sales Tax, Maharashtra State, Mumbai