vat return( very imp.)
This query is : Resolved
28 April 2010
hello sir,
my problem is that i have applied for one sale tax no. on 30/12/2009. but the number is issued to me on 05/02/2010 by department. on that time the period of return filing 30 jan was over.
so my question is that can i file return of period 29/12/09 to 31/12/2009 now with 4th quarter return. & is there any penalty for this if i not do so or do?
my problem is that i have applied for one sale tax no. on 30/12/2009. but the number is issued to me on 05/02/2010 by department. on that time the period of return filing 30 jan was over.
so my question is that can i file return of period 29/12/09 to 31/12/2009 now with 4th quarter return. & is there any penalty for this if i not do so or do?
28 April 2010
Hi you have not mentioned which state VAT you are refering to. Here important things is that as soon as you apply for VAT registration , you will become registered dealer, it is immaterials whether you got certificate or not. So you have to file the returns even though you have not received the certificate,but you can mention APPLIED in vat Returns. YOU Cannot club the quarterly returns. Since i dont know which state you are referring , i cannot give you precise reply
28 April 2010
Iam Talking About PVAT(Punjab Vat)
plx give me suggetion that can i file 3rd quarter return now?
plx give me suggetion that can i file 3rd quarter return now?
03 August 2025
For Punjab VAT (PVAT) regarding your situation:
Since you applied for VAT registration on 30/12/2009, you are considered a registered dealer from that date itself, even if the certificate was issued later (on 05/02/2010).
You must file the VAT return for the period starting 30/12/2009 (which falls in the 3rd quarter if your quarters follow the usual calendar) separately; you cannot club it with the 4th quarter return.
You should file the return for that period even now, mentioning your registration application date and actual registration number if available.
Penalty: There could be a penalty or interest for late filing, but it depends on the PVAT rules and discretion of the department. It’s better to file as soon as possible to minimize any penalty.
If you do not file, it could invite penalties and legal issues.
Summary:
File the return for 3rd quarter separately.
Do not club it with 4th quarter return.
File it ASAP to avoid penalty.
Mention in the return that you applied on 30/12/2009.
Since you applied for VAT registration on 30/12/2009, you are considered a registered dealer from that date itself, even if the certificate was issued later (on 05/02/2010).
You must file the VAT return for the period starting 30/12/2009 (which falls in the 3rd quarter if your quarters follow the usual calendar) separately; you cannot club it with the 4th quarter return.
You should file the return for that period even now, mentioning your registration application date and actual registration number if available.
Penalty: There could be a penalty or interest for late filing, but it depends on the PVAT rules and discretion of the department. It’s better to file as soon as possible to minimize any penalty.
If you do not file, it could invite penalties and legal issues.
Summary:
File the return for 3rd quarter separately.
Do not club it with 4th quarter return.
File it ASAP to avoid penalty.
Mention in the return that you applied on 30/12/2009.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Issuing of delivery challan by seller of goods
- Transfer of Physical Stock Between Two Proprietorship Concerns
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Taxation of crypto futures in India Fy 2026- 2027
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- EPF ECR NEW RULES Sep 17th 2026
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
