VAT Payment due dates

Payment of Taxes

 Periodicity of Payment/Return

Returns to be filed

In case of First Year

(a) From 1st day of April of the year or from the date of event dealer becomes liable to pay tax till the end of half yearly period in which the certificate of registration is granted.

(b) Thereafter six monthly

Within 21 days from the end of the six monthly period.




— As above —

In case of Subsequent Year

(a) If tax liability during the previous year exceeded Rs. ten lakhs or refund during the previous year exceeded Rs. 1 crore

(b) If tax liability during the previous year did not exceed Rs.ten lakhs but exceeded Rs.one lakh. Or refund during the previous year did not exceed Rs. one crore but exceeded Rs. 10 lakhs

(c) If tax liability during the previous year did not exceed Rs. one lakh. Or refund during the previous year did not exceed
Rs. ten lakhs

Monthly



Quarterly





Six Monthly

 In case of Last Year

(a) Returns as per (B) above

 

(b) Last return from the first day of  month, quarter or half year as the case may be till the date of closure/discontinuation of the business

Monthly or quarterly or six monthly depending upon the previous year’s liability

— do —

Some category of dealers and requirement of filing of returns/payment of tax

 Dealers covered under Composition Scheme

(a) Retailer

Half yearly

(b) Restaurant

depends upon the previous year’s liability

(c) Bakery

depends upon the previous year’s liability

(d) Dealer of Second Hand Motor Vehicles

depends upon the previous year’s liability

(e) Caterer

depends upon the previous year’s  liability

For other types of Dealers

(a) Motor Spirit Dealer  

(b) Certificate of Entitlement Holder (For both — Exemption as well as Deferral units)

(c) Any other dealer 

depends upon the previous year’s liability with provision for advance payment

Quarterly — Refer Rule 18

depends upon the previous year’s  liability