The Haryana Value Added Tax (HVAT) Annual Return in Form R-2 for the financial year 2020-21 generally has a due date of 30th November of the following financial year.
Please note the following:
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Regulatory Context: Unlike the GST Annual Return (GSTR-9), which is governed by central notifications, VAT laws are state-specific. While the standard statutory deadline for the HVAT annual return is 30th November, specific extensions for a particular financial year (like 2020-21) would be issued via official notifications by the Excise and Taxation Department of Haryana.
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Verification: To confirm if an extension was specifically granted for the 2020-21 period, you should check the official Haryana Excise and Taxation Department portal for notifications issued during 2021 or 2022.
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General Compliance: If you are currently dealing with a pending filing for that period, be aware that late fees and interest for delayed VAT filings are typically calculated on a per-day basis as prescribed under the Haryana VAT Act.
Summary: The standard due date for the HVAT Annual Return is 30th November of the succeeding financial year. You should verify against official Haryana government notifications to see if any pandemic-related or specific administrative extensions were applied to the 2020-21 filing period.