Due date for filing Delhi Value Added Tax (DVAT) Return: Last date to file VAT Returns

Due dates to file Delhi Value Added Tax Return

The due dates prescribed to file DVAT Return is within 28 days from the end of Tax period. Return form to file DVAT return is Form Dvat 16.

Annual Reconciliation Statement
In addition to the monthly or quarterly reporting of CST, a quarterly Reconciliation Statement in form DAVT 51 needs to be submitted. The CST Reconciliation statement must be submitted within 3 months of the end of each quarter.

All statutory declaration forms, such as Form C, Form E-1 and Form E-II etc on which reduced rate of CST was claimed will have to be submitted along with the quarterly statement, in support of such reduced Rate.

Penalties for various defaults under Delhi Value Added Tax (DVAT) Act

Section 86(4) Failed to apply for DVAT registration within one month from the day on which requirement arose

Section 86(5) Failed to file information for Amendment in Registration Certificate of Delhi Value Added Tax

Section 86(6) Fails to apply for cancellation of Registration Certificate under section 22(2) of Delhi Value Added Tax

Section 86(7) Any person falsely represents that he is a Registered Dealer of Delhi Value Added Tax: Penalty u/s 86(7)

Section 86(8) Fails to company with the condition of voluntary registration of Delhi Value Added Tax: Penalty u/s 86(8)

Section 86(9) Fails to furnish any return, Revised Return or other document under Chapter V Delhi Value Added Tax: Penalty u/s 86(9)

Section 86(10) Any Person furnish false DVAT Return or fails to furnish return or Omits Material Information: Penalty under Section 86(10) of Delhi Value Added Tax Act

Section 86(11) Any dealer who has claimed tax credit under section 14 of this Act or claimed a greater amount of tax

Section 86(12) Where a tax deficiency arises: Penalty u/s 86(12)

Section 86(13) A person fails to prepared required records and accounts or fails to prepare it in proper manner or fails to retain record for prescribed period: Penalty u/s 86(13)

Section 86(14) A person or dealer fails to provide the document required under section 59(2) or 59(3): Penalty u/s 86(14)