The Government of Kerala vide circular dated April 21, 2018 has issued guidelines for revision in KVAT returns for back years which is as under:-
Guidelines for the Applicant:
(i) The dealer shall file application for revision of returns for the year’s upto June, 2017 before the assessing authority on or before June 30, 2018.
(ii) Dealer shall specify the grounds for revision and the corrections/modifications intended to be brought about by way of such revision, in detail. Dealer shall specifically mention the mistakes and corrections in the application.
(iii)Dealer shall file hard copy of the old return submitted previously, which is now intended to do some corrections.
(iv) After the application is examined and allowed by the authorities, after doing corrections, the Dealer shall submit the hard copy of the corrected Return then and there.