Online Revised VAT Return in Andhra Pradesh Commercial Tax (http://registration.apct.gov.in/)
Dear AP VAT Delears,
Now the AP Commercial Tax allows you to Submit Revised VAT Returns on online.
Clarification on Revise VAT Return
In the
month of April 2012, department has launched the facility of filing Revise VAT
Return online. Guidelines were also issued to Deputy Commissioners and
CTOs describing steps for processing the
Revise Returns. Important clarifications are:
Dealer can file Revise VAT Return within 6 months
from the end of relevant tax period.
However
Dealer should not change adjustment from VAT to CST account. Adjustment from
VAT to CST account must remain same as per original Return. Even if he
makes changes, CST Return data will not change.
CTO will approve such Revise Return. On approval by
CTO, original Return will be replaced by revise Return in database. Original
Return will go to History database. However Revise Return will not change OB of
Next Month. OB for next month will remain as per original Return. (If revise
return is allowed to change OB for next month, in that case Closing Balance and
OB will get changed for next 6 months and dealer has to file revise return for
6 months and department has to approve all these 6 Revise Returns. It will be
heavy burden for dealer as well as department. Hence it is decided that Revise
Return will not have any impact on future Returns. Any impact of Revise Return has to settled for that month ONLY)
After
facility for Revise Return has been launched, system takes last month Net Credit
Carried forward as OB for the current tax period. Now OB cannot be changed by
the dealer or by the CTO. OB will also not change even after Revise Return is
filed for any Tax period. OB will remain same as per original VAT Return.
Impact of Revise Return will be settled for that
month only. It will not have any impact on subsequent tax periods.
Revise
Return may result in following situations:
a. Increase in tax Liability: CTO will
issue notice for additional demand and dealer shall pay accordingly.
b. Decrease
in tax liability: CTO will issue
adjustment order. Dealer can use such adjustment order in future against his
future tax liability. Dealer will enter such adjustment amount under Adjustment
portion of Return to arrive at tax payable (Like Form 501, TDS, Cash Receipts
etc). The original copy of order is to be produced before CTO to give credit to
dealer like Form 501 etc.
c. Increase
in Net Credit Carried Forward: CTO will issue adjustment order. Dealer can
use such adjustment order in future against his future tax liability. Dealer
will enter such adjustment amount under Adjustment portion of Return to arrive
at tax payable (Like Form 501, TDS, Cash Receipts etc). The original copy of
order is to be produced before CTO to give credit to dealer like Form 501 etc.
d. Decrease
in Net Credit Carry Forward: CTO will issue notice for additional demand as
dealer has already utilized more than eligible Credit Carry Forward and dealer
shall pay accordingly.
STEP 1:
Open AP Commercial Tax e-returns website: (http://registration.apct.gov.in/ctdportal/DlrServices/DLR_Index.aspx)
STEP 2:
Enter Your TIN Number and PW
STEP3:
Select Returns Tab, Then Click on Revised VAT Returns.
STEP4:
Select the Month. (Dealer can file Revise VAT Return within 6 months
from the end of relevant tax period)
STEP5:
Fill the all fields. (Dealer should not change adjustment from VAT to CST account. Adjustment from
VAT to CST account must remain same as per original Return. Even if he
makes changes, CST Return data will not change.)
STEP6:
Check Approve Button, then click on Submit.
After submitting the VAT Returns, The CTO will approve such Revise Return. On approval by
CTO, original Return will be replaced by revise Return in database. Original
Return will go to History database.
How to View Revised VAT Returns Approval Status:
After submitting Revised VAT Returns the CTO Will approve the Revised VAT Returns. You can view you approval status.
-> Select Reports TAB
-> Click on Revised VAT Returns Pending for Approval
-> Now you can see you Pending Revised VAT Returns Status. If there no Pending, the CTO Approved your Revised VAT Returns.
In case if we file revised return above 6 months will it be accepted by the concern CTO
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