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Learn MorePart B :
INDIRECT TAXES
MVAT Update
MVAT Circulars
31 VAT Audit Report for the year 2007-08 can
be in Old Form or New Form.
Trade Circular 41T of 2008 dated 18-12-2008 :
Dealers have been allowed the option to file Form-704 in Old
Form or in New Form in respect of the (financial) year 2007-08. It has been
further clarified that even after 10th November, 2008 the Old Form No. 704 can
be filed in respect of the said year and that option is only for the year
2007-08. The Circular emphasises that the due date for filing Form 704 for the
year 2007-08, which is 31st January, 2009 will not be extended in any
circumstances. The Circular mentions that in the context of several important
issues raised by the WIRC of ICAI and other professional organisations regarding
the New Form 704 seeking clarifications, the required clarifications will be
issued separately.