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TMI BlogUP VAT ChecklistX X X X Extracts X X X X X X X X Extracts X X X X ..... UP VAT Checklist X X X X Extracts X X X X X X X X Extracts X X X X ..... II-G for Govt. Dept. Section 17, Rule 32 If the dealer fails to apply, Penalty 100 per day during which business is carried. 2 Certificate of registration It is issued generally within 30 days Form XI Rule 32(7) 3 Payment of tax Within 20 days after the end of tax period before Submission of return. Tax payable up to 20TH March for the tax period ending on 31St March shall be deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to 25Th March. Form I, and includes TDS certificates u/s 34 in form XXXIs Rule 45 Penalty 20% of net tax payable 4 Filing of return(monthly/Quarterly) Within 20 days after the end of tax period can be extended up to 90 days on application of dealer Form XXIV Section 24, rule 45 If turnover exceeds 25 lakhs the return will be monthly, otherwise quarterly. Penalty Rs. 2000 5 Filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annual return Before 31st October, Assessing office may extend up to 90 days. Form XXVI A for dealers dealing exclusively in sale and purchase, XXVI B for dealers executing Work Contracts, XXVI for other than above Rule 45 To be filed along with Original copy of all declaration and certificates on the basis of which exemption and concession have been claimed 6 Revised return Before due d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of filing of next return Section 24, Rule 45 7 Change of business Within in 30 days from the date of change in business Form XII along with form VII or VII-G as the case may be Section 75, Rule 33 8 Tax Audit by specified authority Form XXIII along with annual return of turnover. Section 21(17), Rule 42 9 Deposit TDS Within 20 days from the day following last day of the month in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which TDS was deducted. Section 34, Rule 45 10 Filing of Statement of TDS Before 31st October, for preceding assessment year, A.O. may extend up to 90 days. Form XXVII for annual return, Submit statement in Form XXV after end of each quarter for quarterly return. Section 34, Rule 45 11 Certificate of TDS To be issued within 20 days after the end of relevant month. Form XXXI Rule 49 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice in case of incomplete/incorrect return Revised return is to be filed within 15 days of service of notice. Rule 45 If fails to file a revised return the Assessing Authority shall proceed for assessment u/s 28 13 Application for TAN Before making any deductions Form XXIX Section 34, Rule 49 14 Certificate of TAN Form XXX Rule 48 15 Manner of refund Application to be made afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the end of relevant quarter but before 20th day of succeeding month of the quarter. Form XLIX Rule 50,50-A Refund will be made within 30 days from the receipt of complete application, the dealer have to provide his bank details within 10 days when refund becomes due. 16 Refund payment order Within 18 days from the date when the refund becomes due shall pass refund order to drawing and disb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursing officer, the drawing officer within 5 days from the receipt of refund order shall prepare a bill and have to send to treasury department for issuing crossed account payee cheque.
Form XXXIII
Rule 50
17
Interest on order
Form XXXVI
Rule 51 X X X X Extracts X X X X X X X X Extracts X X X X
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