25 May 2013
Mr Santosh Kumar, Yes, when the turnover change from one slab to another the period will change. A dealer may opt to change the period of his returns to a shorter period.The period as per turnover is as follows; Below 10 lakhs -1 Yr,Between 10 lakhs to 50 lakhs -six months,between 50lakhs and 5 crores -one quarter, above 5 crores- a month.....mjk
14 July 2013
GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN, NEW DELHI No.F.7(420)/VAT/Policy/20 11 /117-123 , Dated:25/04/2013 CIRCULAR NO. 3 OF 2013-14 Sub: Filing of online returns for March, 2013 and Fourth Quarter 2012-13. In order to facilitate the filing of online DVAT/CST returns, in exercise of the powers conferred under Rule 49A of the DVAT Rules, 2005, the last date of online filing of return for monthly dealers and composition dealers, for the return due on April 25, 2013, is hereby extended up to 01.05.2013. The last date of filing of hard copy of the return for the above tax period is also extended up to 06.05 .2013. The last date of filing of return for the Fourth quarter of quarterly dealers for 2012-13 is extended as per schedule given below:- Class/category of quarterly dealers (as per net tax paid during the year 201 1-12) Last date of filing of online returns Last date of filing hard copy of return 123Paid net tax more than Rs. 1,00,000/- 06.05.2013 10.05.2013 Paid net tax between Rs.50,000/- to 1,00,000/- 10.05.2013 15.05.2013 Paid net tax less than Rs.50,000/- 15.05.2013 20.05.2013 However, the tax due for the above mentioned period shall be deposited as per the provisions of Section 3(4) of the DVAT Act, 2004. Penalty and interest on late deposit of tax due shall be imposed as applicable. (PRASHANT GOYAL) COMMISSIONER, VAT
RELATED POSTS DVAT - Dealers to submit hard copy of Registration application with supporting documents DVAT 51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 10/06/2013 DVAT - Filing of application in Form WC 01 under new Composition Scheme DVAT - Clarification regarding submission of Form DP-1 for online profile update DVAT 51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 27/05/2013
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