UK VAT Tax Calendar for FY 2015-16
Click to download PDF file
Compiled by:
Sh. J.K. Grover
Advocate
|
Sl.
No.
|
Class of
Dealers or Persons
|
Submission
of periodical returns
|
Payment
of tax, composition money, late fee, interest or TDS
|
Prescribed
form for the periodical returns
|
|
1
|
Dealers having GTO of more than 50
lakhs in the preceding year.
|
Quarterly, for quarter ending June 30,
September 30, December 31 and March 31, up to the last date of the succeeding
month.
Return shall be filed in one of the
following ways:-
(1) Online on the website of the Department
with digital signature of the dealer or the person authorized to sign the return,
issued by the certifying authority in accordance with the provisions of
Section 35 of the Information Technology Act, 2000
(2) Online on the website of the department
without digital signature a duly signed electronically generated hard copy of
the return and the “acknowledgement” with the proof of payment or e-payment
of tax or any other dues
|
Monthly,
by e-Payment up to 20th
of the succeeding month
Provided that
in case the tax due for a month is NIL the dealer shall submit such information
in Form – VI(A) up to 20th of the succeeding month.
|
Form-III
(amended)
|
|
2
|
Dealers having GTO up to 50 lakhs in
the preceding year.
|
Quarterly, for quarter ending June 30,
September 30, December 31 and March 31, up to 25th of the
succeeding month.
Return shall be filed in one of the
following ways :-
(1) Online on the website of
department with digital signature of the dealer or the person authorized to
sign the return, issued by the certifying authority in accordance with the
provisions of Section 35 of the Information Technology Act, 2000
(2) Online on the website of
department without digital signature a duly signed electronically generated
hard copy of the return and the “acknowledgement” with the proof of payment
or e-payment of tax or any other dues
(3) If filed otherwise duly signed
copy of the return and two copies of the “acknowledgement” along with proof
of payment or e-payment of tax or any other dues.
|
Quarterly, by e-payment or otherwise
up to 20th of the succeeding month
|
Form-III (amended)
|
|
3
|
Dealers who are in the first year of their
business
|
Quarterly, for quarter ending June 30,
September 30, December 31 and March 31, up to 25th of the
succeeding month.
Return shall be filed in one of the
following ways :-
(1) Online on the website of the Department
with digital signature, of the dealer or the person authorized to sign the return,
issued by the certifying authority in accordance with the provisions of
Section 35 of the Information Technology Act, 2000
(2) Online on the website of the department
without digital signature a duly signed electronically generated hard copy of
the return and the “acknowledgement” with the proof of payment or e-payment
of tax or any other dues
(3) If filed otherwise duly signed
copy of the return and two copies of the “acknowledgement” along with proof
of payment or e-payment of tax or any other dues.
|
Monthly, by e-payment or otherwise up
to 20th of the succeeding month.
Provided
that
in case the tax due for a month is NIL the dealer shall submit such
information in Form – VI(A) up to 20th of the succeeding month.
|
Form-III (amended)
|
|
4
|
Dealers who have opted for composition scheme under sub-section
(1) of section 7 of the Act
|
Quarterly for quarter ending June 30, September
30, December 31 and March 31, up to 25th of the succeeding month.
Return shall be filed in one of the
following three ways:-
(1) Online on the website of the Department
with digital signature, of the dealer or the person authorized to sign the return,
issued by the certifying authority in accordance with the provisions of
Section 35 of the Information Technology Act, 2000
(2) Online on the website of the department
without digital signature a duly signed electronically generated hard copy of
the return and the “acknowledgement” with the proof of payment or e-payment
of tax or any other dues
(3) If filed otherwise duly signed
copy of the return and two copies of the “acknowledgement” along with proof
of payment or e-payment of tax or any other dues.
|
Quarterly, by e-payment or otherwise
up to 20th of the succeeding month
|
Form-III (C) (amended)
|
|
5
|
Dealers/ persons carrying on business
of transfer of property in goods involved in the execution of works contract
|
Quarterly for, quarter ending June 30,
September 30, December 31 and March 31, up to 25th of the
succeeding month.
Return shall be filed in one of the
following ways :-
(1) Online on the website of the Department
with digital signature, of the dealer or the person authorized to sign the return,
issued by the certifying authority in accordance with the provisions of
Section 35 of the Information Technology Act, 2000
(2) Online on the website of the department
without digital signature a duly signed electronically generated hard copy of
the return and the “acknowledgement” with the proof of payment or e-payment
of tax or any other dues
(3) If filed otherwise duly signed
copy of the return and two copies of the “acknowledgement” along with proof
of payment or e-payment of tax or any other dues.
|
Quarterly, by e-payment or otherwise
up to 20th of the succeeding month
|
Form-III (B) (amended)
|
|
6
|
Persons responsible for making deduction
of tax at source under the provisions of sec-35 of the Act
Explanation-
if such person is a registered dealer he, in addition to the return prescribed
for him in clause (1), (2), (3), (4), or clause (5), as the case may be,
shall file return in Form-IIIA (amended)
|
Quarterly for, quarter ending June 30,
September 30, December 31 and March 31, up to 25th of the
succeeding month.
Filing of return shall be filed in one
of the following ways :-
(1) Online on the website of the Department
with digital signature, of the dealer or the person authorized to sign the return,
issued by the certifying authority in accordance with the provisions of
Section 35 of the Information Technology Act, 2000
(2) Online on the website of the department
without digital signature a duly signed electronically generated hard copy of
the return and the “acknowledgement” with the proof of payment or e-payment
of tax or any other dues
(3) If filed otherwise duly signed
copy of the return and two copies of the “acknowledgement” along with proof
of payment or e-payment of tax or any other dues.
|
Monthly, by e-payment or otherwise up
to 20th of the succeeding month
|
Form-III-A (amended)
|
Compiled by:
Sh. J.K. Grover
Advocate
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