Guidelines to file revised return as per CCT Circular no.

7/2012-13
dated 07.6.2012
In respect of filing of a revised return beyond the prescribed time [ section 5 (4)(b)
of the KVAT Act, 2003 ] for any month from April 2012 onwards, the opening balance of
brought forward of input tax ( box 4.2 of form VAT 100) and credit excess forward in the
original return to the next tax period ( box 4.10) remain unaltered.

If the filing of revised return is affecting the values saves as per

box 4.10 of the

original return, dealers filing revised return would be required to furnish additional
information in the revised return format which would be enabled soon after such a revised
return is submitted in the return filing module by using the option:

Step 1:

e-Varadi (VAT/COT) >>> Entry and Update.

Enter all the value and pay difference in tax, if any by using appropriate option.
Thereafter, on applying the button >Submit, the following message would appear:

Mismatch in the values entered in Original and the revised,

please enter the difference in e-Varadi (VAT/COT)


Revised
Return Format Module

Thus

dealer

is

prompted

to

enter

additional

furnishing reasons for filing this revised return.

Step 2:-The next step would be to close the screen. Go to

e-Varadi (VAT/COT) >>> Revised Return Format ( see fig 1)

information

(Fig. 1)

The reason for filing this revised return may be due to errors in entering the turnover / error
in entering the rate of tax or it may be due to issue of credit notes /debit notes / other reason
and may be relating to local sales / interstate sales / purchases. Or it may be due to both
types of reasons

(1)

In respect of errors in entering the turnover / error in entering the rate of tax , please
enter the details in the boxes provided under the heading

Details of changes due to arithmetical errors

(2) In respect of credit notes /debit notes /

relating to local sales / interstate sales /

purchases, please enter the details in the boxes provided under the heading

Details of changes due to Sales /Purchases/ Returns

Enter the details by furnishing the TIN, type, turnover, tax, and click on Add. Enter again
if there are some more details and on every occasion, click on Add.

Fig. 2

Fig: 3

Then after adding the details, Click on >> Calculate

If everything is matching and there is an indication in the column under Matching, click
on >>>Save.
Step 3: This is the final step:
Go to e-Varadi (VAT/COT) click on >>> Verify and Submit > Select the return and apply
button Submit. The Revised return with reasons would be successfully submitted and ack
is generated (no need to visit the office except for tendering of instrument, for making
difference in payment)
END