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20. Complete and self consistent return M. VAT RULES

20. Complete and self consistent return

(1) A defect notice for the purposes of clause (b) of sub-section (1) of section 20 shall be in Form 212.

(2) Any return shall be deemed to be complete and self consistent only if, all the items in the return pertaining to gross receipts, turnover of sales and turnover of purchases, claim of set-off, amount of excess credit carried forward and amount of excess credit claimed as refund, calculation of tax as also the details where applicable regarding the cumulative quantum of benefits, amount of payment deferred, monetary ceiling, period of incentives and refunds are filled in their appropriate places and are arithmetically self consistent and if the details provided in the return regarding name, address, registration number, period of return and the Entitlement Certificate number, where applicable, are filled in fully.

(In rule 20 sub-rule(2) for the words “turnover of sales and purchases, claim of set-off, amount of set-off carried forward and amount of set-off" the words “gross receipts, turnover of sales and turnover of purchases, claim of set-off, amount of excess credit carried forward and amount of excess credit” are substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)

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Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .