Error in Input Tax Apportionment

If input VAT apportionment had error, is VD required for VAT impact less than 10k or company can declare in subsequent return error was discovered and show under adjustment column again?

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SAJITH N25/02/2021 21:18:16

If the return submitted was in refund position and the error resulted in excess claim, then 10k limit would not apply and VD is required.

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