Should i file sales tax returnon montly or quarterly basis?

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Neha Agarwal (Querist)
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13 May 2015 A tin no was issued to a whole sales 20 May 2014 under UP VAT. From May month 14 to March 2015. I have filled sales tax return on monthly basis which has 11 months return. As I know that one should file monthly return for 12 months. I want to get it confirmed that should I file return one more month to complete 12 months of April 15 or go for quarterly return(from April 15 June15) as turnover of proprietor is below the 50 Lac.

CA Hemant Bhathad

CA Hemant Bhathad (Expert)
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13 May 2015 You have no nned to file return so that complete 12 month because from the date of RC required to file return and new financial year will have new vat return periodicity
so you should go for Quartely return

CA Hemant Bhathad

CA Hemant Bhathad (Expert)
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Neha Agarwal

Neha Agarwal (Querist)
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14 May 2015 Heman ji, This is applicable is only up or all states???????

CA Hemant Bhathad

CA Hemant Bhathad (Expert)
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14 May 2015 This is applicable in all states

Neha Agarwal

Neha Agarwal (Querist)
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14 May 2015 My client's turnover is below than 10 Lac during Fy 14-15. Whereas E-return is mandatory if turnover is Rs 1 Crore or above. but I have filled online return on monthly basis after getting registration. Would any type of penalty be applicable in my case ?????????

Neha Agarwal

Neha Agarwal (Querist)
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Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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25 July 2025 Here's a clear summary for your questions on sales tax (VAT) return filing frequency and e-return penalties:

1. Monthly vs Quarterly Filing of Sales Tax Return
General Rule:
Filing frequency is usually decided based on turnover and state-specific VAT rules.

For UP VAT and Most States:

If turnover is below ₹50 lakhs, filing quarterly returns is generally allowed.

If turnover is above ₹50 lakhs, filing monthly returns may be mandatory.

Regarding Your Situation:
Since your client’s turnover is below ₹50 lakhs, you should switch to quarterly returns from the new financial year (April-June 2015 quarter onwards).
No need to file extra monthly returns to complete 12 months.

2. Applicability to Other States
This turnover-based filing frequency (monthly/quarterly) is applicable in most VAT-implementing states, not just Uttar Pradesh.

However, always check the respective state VAT rules as minor variations may exist.

3. Penalty for E-Return Filing When Not Mandatory
E-return filing is usually mandatory when turnover crosses a threshold (₹1 crore or as specified by the state).

If turnover is below that and you filed e-returns voluntarily:

Generally, no penalty is imposed for filing e-returns voluntarily.

However, make sure you filed returns correctly and on time.

Summary Advice:
For turnover < ₹50 lakh: File quarterly VAT returns from new FY onwards.

No need to file extra monthly returns just to complete 12 months.

Filing e-returns when not mandatory usually does not attract penalty.

Check latest state VAT notifications for any changes.

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