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[Cites 0, Cited by 0] [Section 42(3)] [Section 42] [Entire Act]

State of Kerala - Subsection

Section 42(3)(ii) in The Kerala Value Added Tax Act, 2003

(ii)fails to file revised annual return rectifying the mistake or omission, along with the audited statement of accounts and certificate or if the variance in the audited statement of accounts with the returns is not satisfactorily explained in the reconciliation statement prescribed, or