Due date of filling of online return under dvat

Sonu Garg (Assistant Manager) (25 Points)

15 February 2016

I know that due date of filling of online return under DVAT is 25th day of end of the quarter. But I have not found any provisions regarding the same. As per rule 28(3) its mentioned that return to be submitted in department with in 28days with required documents but regarding online due date there is no specific provision. Kindly tell me the provision regarding the filling of online return ???

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Shivani Mittal (Practice) (425 Points)
Replied 23 February 2016

Rule 28(3) clearly states "A return referred to in sub-rule (1) or sub-rule (2) shall be furnished by transmitting the data in the return electronically on the Departmental website and thereafter submitting the Return Verification Form in Form DVAT-56, in duplicate, in the manner stated in Rule 63. Such return and the said Form shall be furnished by the dealer within twenty eight days from the end of the tax period. On submitting of Form DVAT-56, the Commissioner shall issue the acknowledgement with signature and stamp on one copy of the said Form"

Hence, it applies to online filing of DVAT return.

Regards

CA Shivani Mittal

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Sonu Garg (Assistant Manager) (25 Points)
Replied 29 February 2016

Dear Shivani,

Thanks for your feedback, but I have found the notification regarding the due date of online submission of return.

NOTIFICATION No.F.7(7)/Policy-III/VAT/2005-06/651Dated : 18th December,2007

In exercise of the powers conferred under sub section (2) of section 26 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), I, Archna Arora, Commissioner, Value Added Tax hereby make it mandatory for the class of dealers, whose tax period is 'quarterly', to file their returns in electronic form, within 25 days of the end of their tax period, with effect from the return for the quarter ending 31st December, 2007, in such manner as prescribed in the Annexure attached herewith.

This means that the electronic return for the quarter ending 31st December, 2007 is to be filed by 25.01.2008.

The electronic return is to be filed in addition to the return required to be filed under sub- section (1) of the section 26 of the Delhi Value Added Tax Act, 2004.

Dealers already filing electronic returns shall continue to do so in the usual manner.

Thanks & Regards

CA Sonu Garg