Dvat due date

Ram Avtar Singh (Nagari Sultanpur U.P.Delhi)   (14487 Points)

16 November 2010  

Due dates DVAT

S. No. Action point Due Date From No.
1.

Application of registration by a dealer

Within 30 days from the date of his becoming liable to pay tax under the Act

 DVAT-04

 
2.

Filing of security of at the time of registration

Along with the application of registration

 DVAT-12
3.

Payment of tax Also refer pare No5 Below

Tax period is 28 days from 'Quarter' or six end of every months' or 'year' quarter Tax period is a 28 days form 'month' end for every month

 DVAT-20
4.

Filling of returns (Other than Composition dealers)

  • Dealer having a Tax period of one month or a quarter

Within 28 days from end of the tax period

 DVAT-16
 

  • Dealer having a tax period of six month

Within 45 days from end of the tax period

  
 

  • Dealer having a tax period of one year

Within75 days from end of the tax period  
 

  • New Registration: Return, the date of Furnishing of which has already expired, on the date of grant of registration, along with DVAT-19

Within 7 days of grant of registration certificate

  
5. E-filing of returns by the dealers whose tax period is a 'month' or a 'quarter' [In addition to normal return stated at SI.No.4]

Within 25 days from the end of the month (In Such cases, the dealer is also required to pay tax within 25 days in spite of provisions as stated in Para 3 above)

 on www.vat.gov.in

 
6 Quarterly Reconciliation Return of transactions under CST Act

Within three months from end of each quarter

 DVAT-51
7. Amendment in registration Within on  month of the change DVAT-07
8. Deposit of tax deducted at source

Before the expire of 15days following the month in which such deduction is made

 DVAT-20
9. issue of T.D.S Certificate

Within 15 days from end of the month in which tax is deducted

 DVAT-43
10. Making application of Tax Deduction Account Number

Within 7days from the date on which the tax was deducted or deductible

 DVAT-44
11. Filing of T.D.S Return

Within 28 days from the end of the year in Which tax has been deducted

 DVAT-48
12 Making a claim for refund    
 

  • Claim relating to excess of tax credit over output tax (i.e., negative tax liability)

In the VAT return itself  
 

  • Claim by diplomats, bodies and organizations listed in the Schedule VI

Within 28 days from end of the relevant quarter covering all eligible purchases in that quarter

 DVAT-16
 

  • Other claims of refund arising as a result of  order or decision in objection or appellate proceedings

No time limit is stipulated DVAT-21
13.

Audit of accounts by an Accountant u/s 49 where turnover of a dealer exceeds Rs 40 lacs

 Within 9 months from end of that Year As prescribed u/s44AB of the income Tax Act
14. Furnishing of Audit report u/s58 *28 January of the next year  
15. Filing of an objection against an order of assessment or any other order or decision Within two months from the date of service DVAT-38

assessment ,or
16.

Filing of an appeal before Appellate Tribunal of the decision appealed against

 Within two month from the date of service DVAT-38A
17

Filing of an application for rectification in an order u/s74B

Within 4 years from end of the year in which order is passed

 DVAT-38c
18.

Filing of an application fro review of an order u/s 74 B

Within 30 days from the date of such assessment or reassessment or order

 DVAT-38c