In order to facilitate the filing of online DVAT/CST returns, in exercise of the powers conferred under Rule 49A of the DVAT Rules, 2005, the last date of online filing of return for monthly dealers and composition dealers, for the return due on April 25, 2013, is hereby extended up to 01.05.2013. The last date of filing of hard copy of the return for the above tax period is also extended up to 06.05.2013.
The last date of filing of return for the Fourth quarter of quarterly dealers for 2012-13 is extended as per schedule given below:-
Class/category
of quarterly dealers
(as
per net tax paid during the year 2011-12)
|
Last
date of filing of online returns
|
Last
date of filing hard copy of return
|
1
|
2
|
3
|
Paid net tax more than
Rs.1,00,000/-
|
06.05.2013
|
10.05.2013
|
Paid net tax between
Rs.50,000/-
to 1,00,000/-
|
10.05.2013
|
15.05.2013
|
Paid net tax less than
Rs.50,000/-
|
15.05.2013
|
20.05.2013
|
However, the tax due for the above mentioned period shall be deposited as per the provisions of Section 3(4) of the DVAT Act, 2004. Penalty and interest on late deposit of tax due shall be imposed as applicable.
(PRASHANT GOYAL)
COMMISSIONER, VAT
No.F.7(420)/VAT/Policy/2011 /117-123 Dated: 25/04/2013
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