sales tax compliances
This query is : Resolved
shanky budhiraja
(Querist)
21 October 2010
a person of DELHI taken an agency of parle,open his sole propreitor ship business taken sales tax registration now what kind of compliance he has to comply.
Plz guide.
Plz guide.
Ram Avtar Singh
(Expert)
21 October 2010
Only Dvat return required with sales Tax challan deposited. by Efiling 25th and manual 28th.
shanky budhiraja
(Querist)
21 October 2010
Thanks sir for ur reply ,when the sales tax liability arises and he has to file monthly return and 28th of what month
shanky budhiraja
(Querist)
21 October 2010
Thanks sir for ur reply ,when the sales tax liability arises and he has to file monthly return and 28th of what month
23 July 2025
For a sole proprietor in Delhi registered under VAT (DVAT), here’s a simple rundown of **sales tax compliance**:
---
### When does Sales Tax Liability Arise?
* Sales tax liability arises **when you make a taxable sale** of goods or services under VAT.
* You must pay VAT on the sale amount as per the applicable rate.
---
### Returns to be Filed:
* **Monthly Returns:**
* You need to file **DVAT Returns** every month if registered under VAT.
* The return period is typically for each calendar month.
* **Due Dates:**
* **E-filing:** By **25th** of the following month.
* **Manual filing:** By **28th** of the following month.
---
### Payments:
* VAT payments should be made **before filing the return** for the month.
* Keep the **VAT challan** as proof of payment.
---
### Other Compliance:
* Maintain proper **books of accounts and invoices**.
* Issue VAT-compliant **tax invoices** on sales.
* Keep records of **input tax credit** claimed on purchases.
* File **annual return** as required by the DVAT Act.
---
If you want, I can help you draft a calendar or checklist for monthly compliance or explain how to prepare the return in detail. Just ask!
---
### When does Sales Tax Liability Arise?
* Sales tax liability arises **when you make a taxable sale** of goods or services under VAT.
* You must pay VAT on the sale amount as per the applicable rate.
---
### Returns to be Filed:
* **Monthly Returns:**
* You need to file **DVAT Returns** every month if registered under VAT.
* The return period is typically for each calendar month.
* **Due Dates:**
* **E-filing:** By **25th** of the following month.
* **Manual filing:** By **28th** of the following month.
---
### Payments:
* VAT payments should be made **before filing the return** for the month.
* Keep the **VAT challan** as proof of payment.
---
### Other Compliance:
* Maintain proper **books of accounts and invoices**.
* Issue VAT-compliant **tax invoices** on sales.
* Keep records of **input tax credit** claimed on purchases.
* File **annual return** as required by the DVAT Act.
---
If you want, I can help you draft a calendar or checklist for monthly compliance or explain how to prepare the return in detail. Just ask!
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