[By Shaleen Shah (Partner), VNCA]
We had informed you regarding Amendment in Gujarat VAT Rules for filing of Returns. In a subsequent Circular No.156/135 the State Government has stated that the relief of additional time given for filing E-Returns vide Circular No.105/92 dtd.23-Dec-2010 shall continue even after the aforesaid Amendment in the Rules.
In view of the above, the effective due dates for filing of VAT & CST Returns are as under:
Category of Dealer |
Due Date as per GVAT Rules |
Additional Time for E-Return as per Circular No.105/92 dtd.23-Dec-2010 |
Effective Due Date |
For Monthly Dealers where Monthly Tax is below Rs.5,000/- |
30 days* |
30 days* |
60 days* |
For Monthly Dealers where Monthly Tax is above Rs.5,000/- |
30 days* |
40 days* |
70 days* |
For Quarterly Dealers |
30 days* |
45 days* |
75 days* |
* From end of the relevant Month / Quarter