Sales Tax

Current and Historic VAT Rates:
 
Date Effective From Schedule-A
& Schedule-AA

(%)
Schedule-B
(%)
Schedule-C
(%)
Schedule-CA
(%)
Schedule-D (%)
           
01-04-2013 Nil 1 5 14.5 NA
 


Due Date Of VAT :
 
Payment of Taxes Periodicity of Payment/Return Returns to be filed
In case of First Year
(a) From 1st day of April of the year or from the date of event dealer becomes liable to pay tax till the end of half yearly period in which the certificate of registration is granted.
 

(b) Thereafter six monthly
 
Within 21 days from the end of the six monthly period.


 
As above
In case of Subsequent Year
(a) If tax liability during the previous year exceeded Rs. ten lakhs or refund during the previous year exceeded Rs. 1. crore
 
(b) If tax liability during the previous year did not exceed Rs.ten lakhs but exceeded Rs.one lakh. Or refund during the previous year did not exceed Rs. one crore but exceeded Rs. 10 lakhs
 
(c) If tax liability during the previous year did not exceed Rs. one lakh. Or refund during the previous year did not exceed Rs. ten lakhs
 
Monthly

 
Quarterly


 
Six Monthly

 
In case of Last Year
(a) Returns as per (B) above

 
(b) Last return from the first day of month, quarter or half year as the case may be till the date of closure/discontinuation of the business
 
Monthly or quarterly or six monthly depending upon the previous year's liability
 
DO