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Delhi vat due dates

subramanya (Professional) (907 Points)

04 July 2012

Dear All,

Please clarify on Delhi VAT Due dates

Monthly Return

Payment of Tax - 21st of subsequent month
e-filing of VAT Return - 25th of subsequent month
Hardcopy submission of VAT Return - 28th of subsequent month

Quarterly Return

Payment of Tax - 21st of Quarter ending if VAT liability is < 5000 per month else 21st of subsequent month

e-filing of VAT Return - 25th of subsequent quater
Hardcopy submission of VAT Return - 28th of subsequent quarter

With regards,

Subramanya

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10 Replies

Aarush (Delhi) (1566 Points)
Replied 04 July 2012

State	VAT	Penal Interest Rate	CST	Penal Interest Rate	Entry Tax
	Due Date	Due Date	Due Date	Due Date	Due Date
Maharashtra	21st of following month	1.25% PM	21st of subsequent month	1.25% PM	N A
Gujarat	22nd of following month	1.5 % p.m.	22nd of subsequent month	1.5 % p.m.	N A
Chattisgarh	10 th of following month	1.25% PM	10 th of following month	1.25% PM	10 th of following month
Indore	10 th of following month	18%	10 th of following month	18%	10 th of following month
New Delhi	25th of following month	1.50% PM	25th of subsequent month	1.50% PM	N A
U P	20th of following month	1.5% pm	20th of subsequent month	1.5% PM	N A
Punjab	20th of following month	in addition to tax & interest payable,a penality @ 2% per month on Tax due	20th of subsequent month	in addition to tax & interest payable,a penality @ 2% per month on Tax due	N A
Rajastan	Tax payment on 7 th & 20th Every Month (fortnightly) and Qtrly Return by 10 th of following month	2% PM for tax payment and Rs. 100 per day for quarterly return	Tax payment on 7 th & 20th Every Month (fortnightly) and Qtrly Return by 10 th of following month	2% PM for tax payment and Rs. 100 per day for quarterly return	N A
J & K	30th of the following month after every quarter	2% PM for Tax due	30th of the subsequent month after every quarter	2% PM for Tax due	N A
Haryana	15th of following month	1.50% PM	15th of subsequent month	1.50% PM	N A
Chandigarh	20th of following month	in addition to tax & interest payable,a penality @ 2% per month on Tax due	20th of subsequent month	in addition to tax & interest payable,a penality @ 2% per month on Tax due	N A
Uttranchal	25th of following month	1.25% PM	25th of subsequent month	1.25% PM	N A

Kolkatta	Tax payment 20th of following month and Qtrly Return within 30 days of quarter end	5000/-	Tax payment 20th of subsequent month and Qtrly Return within 30 days of quarter end	5000/-	NA
Gauhati	21st of Every Month	NA	21st of Every Month	2%	NA
Zarkhand	Tax payment 25th of following month and Return within 30 days of quarter end	NA	Tax payment 25th of subsequent month and Return within 30 days of quarter end	NA	NA
Bihar	Tax payment 25th of following month and Return within 30 days of quarter end	Rs.25/- per day	Tax payment 25th of subsequent month and Return within 30 days of quarter end	Rs.25/- per day	15th of Every Month
Orissa	21st of Every Month	1 % pm	21st of Every Month	1% P.M.	21st of Every Month


TN	20th of following month	1.5% PM	20th of subsequent month	1.5% PM	NA
Karnataka	20th of following month	15% P.A	NA	NA	NA
A.P.	15th following month; 7th April for March payment.	2% pm	15th Subsequent month; 7th April for March payment.	2% pm	NA
Cochin	10th of following month	1% pm for 1st 2 months, thereafter 3% pm	10th of subsequent month	1% pm for 1st 2 months, thereafter 3% pm	N A

Daman	28th of following month	18% pa	28th of subsequent month	18% pa	N A
H P	30th on following month	1.5% P.M	30th on subsequent month	1.5% P.M	N A
Goa	20th of following month	12% p.a.	20th of subsequent month	12% p.a.	30th of subsequent month

3 Like

Suresh Mittal (Proprietor) (641 Points)
Replied 16 July 2012

The Due date for payment of VAT/CST under DVAT is 21st of the following month from the end of TAX PERIOD. the due date for filling the e-return is 25th of the following month and for submission of the hard copy is 28th of the following month.

However for the Quarterly Dealers the due date for Quarter ending on 30th June, 2012 has been extended upto 11th Aug., 2012 foe e-filing and upto 14th Aug., 2012 for submission of hard copy.

Brajesh gautam (student) (232 Points)
Replied 21 July 2012

Dear gaurav JI

ar e you confirmed rate of int on late pmt for DVAT is 1.5% PM means 18% PA , i think it is 1.25% PM ie 15% PA

Gaurav JIndal (Artical) (25 Points)
Replied 31 March 2015

Dear All

Can any one tell me Last date of DVAT payment for the month of March 2015?

CA Rohit Jain (CA) (44 Points)
Replied 01 April 2015

21st of April

jitender kumar (article) (22 Points)
Replied 21 April 2015

i am not paid dvat upto 21 sit now then can i pay vat along with interest or not

bhupendra singh (article assistant) (106 Points)
Replied 28 November 2015

hey!

can anyone please tell me what is the due date of payment of DVAT if dealer is liable to file its DVAT return on Quartely basis. and please also clarify whether there is any provision to pay vat liability on quarterly basis if net output vat liability is below Rs. 5000/-.

Suresh Mittal (Proprietor) (641 Points)
Replied 28 November 2015

In Delhi VAT, the payment of tax is to be made on monthly basis even though the return is to be filed quarterly. The due date for tax is 21st of next month i.e. the tax for April is to be paid by 21st May. The payment is to be made monthly irrespective of the amount of tax liability.

1 Like

bhupendra singh (article assistant) (106 Points)
Replied 28 November 2015

thak you sir for your reply

sir is there any penalty if payment is not made within prescribed time.

Sushil (Audit Assistant) (22 Points)
Replied 11 February 2016

I have applied in DVAT Deppatt for VAT Registration online on 02.01.2016 but till date I have not received RC of the same but Provisional TIN was alloted on same day i.r 02.01.2016.

Now I have received Message from DVAT for payment of due tax liablity before due date.

My question is from which date I am liable to pay VAT? is it the date of Provisional registration i.e 02.01.2016 or date on which i will received Original RC?