28 April 2010
hello sir, my problem is that i have applied for one sale tax no. on 30/12/2009. but the number is issued to me on 05/02/2010 by department. on that time the period of return filing 30 jan was over. so my question is that can i file return of period 29/12/09 to 31/12/2009 now with 4th quarter return. & is there any penalty for this if i not do so or do?
28 April 2010
Hi you have not mentioned which state VAT you are refering to. Here important things is that as soon as you apply for VAT registration , you will become registered dealer, it is immaterials whether you got certificate or not. So you have to file the returns even though you have not received the certificate,but you can mention APPLIED in vat Returns. YOU Cannot club the quarterly returns. Since i dont know which state you are referring , i cannot give you precise reply
CAclubindia
