Sale tax related
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
11 November 2011
who is liable to file monthly sale tax returmn
11 November 2011
saler is liable to file monthaly sale ax return
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 June 2013
seller is liable but i want to know which seller is liable for monthly or quarterly return explain it
23 July 2025
Here’s a clear explanation on **who files monthly vs quarterly sales tax returns** under typical VAT or sales tax systems in India (may vary by state):
---
### 1. **Who is liable to file Monthly Sales Tax Returns?**
* Generally, **registered dealers with higher turnover** are required to file **monthly returns**.
* The **threshold turnover** varies by state but typically dealers with turnover above a specified limit (e.g., Rs. 1 crore or Rs. 50 lakhs) file monthly returns.
* These dealers collect tax on sales every month and must file detailed returns monthly.
---
### 2. **Who is liable to file Quarterly Sales Tax Returns?**
* Dealers with **turnover below the specified threshold** (small dealers) may be allowed to file **quarterly returns**.
* This reduces compliance burden for small businesses.
* Some states have simplified quarterly filing for small traders.
---
### 3. **Summary Table**
| Dealer Category | Turnover (Approx.) | Return Filing Frequency |
| ----------------------- | ----------------------------------- | ----------------------- |
| Large dealers | Above threshold (e.g., Rs. 1 crore) | Monthly |
| Small dealers | Below threshold | Quarterly |
| Casual/one-time dealers | May vary | As per notification |
---
### 4. **Important Points**
* **Turnover** means gross sales excluding taxes.
* **Composition dealers** or those under special schemes may have different filing frequencies.
* Always check **state-specific sales tax/VAT laws** for exact thresholds.
* Penalties may apply for late or non-filing.
---
If you want, I can help you with sample return forms or guide you on how to register and file sales tax returns online for your state. Would that be helpful?
---
### 1. **Who is liable to file Monthly Sales Tax Returns?**
* Generally, **registered dealers with higher turnover** are required to file **monthly returns**.
* The **threshold turnover** varies by state but typically dealers with turnover above a specified limit (e.g., Rs. 1 crore or Rs. 50 lakhs) file monthly returns.
* These dealers collect tax on sales every month and must file detailed returns monthly.
---
### 2. **Who is liable to file Quarterly Sales Tax Returns?**
* Dealers with **turnover below the specified threshold** (small dealers) may be allowed to file **quarterly returns**.
* This reduces compliance burden for small businesses.
* Some states have simplified quarterly filing for small traders.
---
### 3. **Summary Table**
| Dealer Category | Turnover (Approx.) | Return Filing Frequency |
| ----------------------- | ----------------------------------- | ----------------------- |
| Large dealers | Above threshold (e.g., Rs. 1 crore) | Monthly |
| Small dealers | Below threshold | Quarterly |
| Casual/one-time dealers | May vary | As per notification |
---
### 4. **Important Points**
* **Turnover** means gross sales excluding taxes.
* **Composition dealers** or those under special schemes may have different filing frequencies.
* Always check **state-specific sales tax/VAT laws** for exact thresholds.
* Penalties may apply for late or non-filing.
---
If you want, I can help you with sample return forms or guide you on how to register and file sales tax returns online for your state. Would that be helpful?
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