VAT LAW

Nature of Dealers

Due Date for Deposit of Tax

Tax period is ‘quarter’ or ‘six months’ or ‘year’.

28 days from the end of every quarter i.e., 28^th July, 28^th October, 28^th January and 28^th April.

Tax period is a ‘month’

28 days from the end of every month

Type Of Return

Type Of Dealer

Form No.

Due Date

Documents to be enclosed

First Returns

Dealers opting for composition

DVAT- 17

Within 7 days of grant of R.C.

Challan in DVAT- 20.

Other Registered dealers

DVAT- 16

Periodic Returns

Dealers opting for composition scheme and other registered dealers

DVAT- 17 or 16, as the case may be

If tax period is one month or a quarter- within 28 days; if it is six months- within 45 days; and if it is one year-within 75 days.

Challan in DVAT- 20.

Revised Returns

Dealers opting for composition scheme and other registered dealers

DVAT- 17 or 16, as the case may be

Within one month of discovery of mistake requiring further payment of tax.

Challan in DVAT- 20.