How to Correct Wrong Purchase or Sales Entry in VAT Return (Nepal)
Rectifying VAT Return in Nepal Using “Anya Thapghat (अन्य थपघट)
It’s common for businesses in Nepal to make small mistakes while filing VAT returns — like entering a higher or lower purchase or sales amount. The good news is, you don’t need to panic or re-file the old return. The IRD allows you to correct such errors easily through the “Anya Thapghat” section in your next VAT return.
What Is “Anya Thapghat”?
अन्य थपघट (Anya Thapghat) means Other Adjustments (Increase/Decrease).
It’s the part of the VAT return form where you can fix errors from previous months — for example:
- Wrong purchase or sales amount
- Over-claimed or under-claimed input VAT
- Missed invoice entries
How to Rectify Your VAT Return
- Find the mistake — note whether you entered more or less than the actual amount.
- Open your next VAT return on https://taxpayerportal.ird.gov.np.
- Go to the “Anya Thapghat” section at the bottom of the form.
- Enter the increase (थप) or decrease (घट) amount.
- Example: If you entered a higher purchase earlier, reduce it under घट रकम.
- Write a short note like: “Rectification of purchase error for previous period.”
- Review and submit the return as usual.
Quick Tips
- Always adjust in the next return period — not after many months.
- Keep records of the correction for audit purposes.
- If the correction increases your tax payable, pay the difference promptly.
Final Note
The Anya Thapghat option is the official and easy way to fix VAT errors in Nepal. It keeps your records accurate, avoids penalties, and shows good compliance with the IRD’s system.
For more guidance or expert help with VAT return correction, consult Sharkvision Expert — your trusted partner for tax, accounting, and compliance solutions in Nepal.
