Due Dates for filing Gujarat VAT & CST Returns

December 10, 2014
1 min read

[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

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