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VAT/CST/TOT Returns
What are the basic guidelines for filing VAT/CST returns?
A VAT & CST dealers should file monthly returns. The return shall be filed within 20 days after the end of the Tax Period.
e.g., VAT Returns for the month of October 2015 shall be filed on or before 20-November-2015
What are the basic guidelines for filing TOT returns?
The TOT Return shall be filed within 30 days after the end of the Calender Quarter.
e.g., TOT Returns for Quarter ending June 2015 shall be filed on or before 30-July-2015.
Where should I file the VAT/CST return?
Online filing of Returns is mandatory as per Sub Rule (12) of Rule 23 of the TVAT Act.
Where should I file the TOT return?
The TOT Return can be filed in both Online or Offline mode. In case of an offline mode, the return has to be in the format of TOT 007.
If I many several branches, should I file separate Returns for every branch?
NO. In the case of a VAT dealer having more than one place of business all returns prescribed by the rules shall be submitted by the head office of the business in the State and shall include the total value of all sales of all the branches in the State of such VAT dealer.
Is there a provision for Revised Return under the T VAT Act?
Yes. There is a provision for filing a Revised Return under the TVAT Act. If any VAT dealer, after filing his original return, finds any omission or incorrect information therein, other than as a result of an inspection or receipt of any other information or evidence by the authority prescribed, he shall submit an application on Form VAT 213 within a period of six months from the end of the relevant tax period