The Gujarat VAT Rules stipulate a period of 30 days for e-filing of monthly / quarterly returns from the end of the relevant period. Since e-filing of returns was new at that point of time, the State Government had granted relief by giving additional time for filing E-Returns.
Now through Circular dtd. 10-Nov-2015, the State Government has notified that since adequate opportunity has been given for understanding the process of filing E-Returns & for streamlining of systems, the time granted for filing E-Returns be brought down to 30 days for Monthly Returns and 35 days for Quarterly Returns in a phased manner as under:
Due Dates for Filing Monthly Returns –
Return for the Month of |
Days Available |
Last Date For Return Filing |
August-2015 |
70 |
09-Nov-2015 |
September-2015 |
60 |
29-Nov-2015 |
October-2015 |
60 |
30-Dec-2015 |
November-2015 |
45 |
14-Jan-2016 |
December-2015 |
30 |
30-Jan-2016 |
January-2016 |
30 |
01-Mar-2016 |
Due Dates for Filing Quarterly Returns –
Return for the Quarter |
Days Available |
Last Date For Return Filing |
July-September 2015 |
65 |
04-Dec-2015 |
October-December 2015 |
35 |
04-Feb-2016 |
January-March 2016 |
35 |
05-May-2016 |