Dealer who has been allotted TIN/ sales tax registration must file the sales tax return on quarterly basis. Irrespective of whether the assessee has sales /purchases or not, he is required to file the sales tax return on quarterly basis.

DUE DATES FOR FILLING OF SALES TAX RETURNS

VAT is implemented by the State Governments. Hence, the VAT return due date and VAT payment due date differs from state to state.

Due date for filing Sales Tax Return in Delhi is 25th of Next Month following the quarter.

Due date for filing Sales Tax Return in Maharashtra is 21^st  of Next Month following the quarter.( for last quarter 30^th June)

Due date for filing Sales Tax Return in Uttar Pradesh

(1) For the dealer whose net annual   turnover  is  above  Rs 10  Lakhs, monthly return by the end of next succeeding month, is to be filed . Provided that the return for the month February is to be filed by 20^th of March . 

(2) For dealer liable to pay tax and whose net annual turn over is below Rs 10 Lakhs , Quarterly return for the Quarter ending on June 30, September 30, December 31 and March 31 is to be filed within month of expiry of quarter concerned .

(3) For a dealer whose total admitted tax liability is Rs.10,000/-, he may submit on annual return.

However for the first year of business all dealers have to file monthly returns. 

Due date for filing Sales Tax Return in Gujarat

* From end of the relevant Month / Quarter

                                          ************************