Mistake by Dealer in uploading Stock Inventory along with Returns under Rule 22 (1) of KVAT Rules: Kerala HC allows to upload Correct Inventory [Read Order]

The court held that the petitioner is entitled to an order permitting him to file or upload a revised stock statement as of March 31, 2015. Sub-rule (4A) of Rule 22 of the 2005 Rules contemplates the filing of a revised return where the dealer detects any omission or mistake in the return submitted by him under sub-rule (1) of Rule 22
Kerala High Court - KVAT Rules - Stock Inventory - Kerala Value Added Tax - mistake in uploading stock inventory - taxscan

In a recent case, the Kerala High Court has found that a mistake by the Dealer occurred in uploading stock inventory along with returns under Rule 22 (1) of Kerala Value Added Tax ( KVAT ) Rules, 2005 allowed the dealer to correct a copy of the stock inventory uploaded along with returns. Usha Bagri,…

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