Tax Calendar

Registration/ Application for payment of lump sum tax /Return /Challan/ Gvat Audit Report

Registration:

  • Registration under section 21: Within 30 days on and from the date when the total turnover exceeded the thresholds of turnover. ( thresholds of turnover defined u/s 3 (1)
  • Registration under section 22: who is not required to be registered under section 21, may apply as Voluntary Registration.

Application for Composition

  • Application for payment of lump sum tax by way of composition: Date of application of registration.

Returns/ Challans

  • Monthly return: Every Monthly registered dealer shall upload monthly return to authority website in Form 201 within thirty days from the end of the month to which return relates, along with the information in respect of tax invoices. of sales in Form 201A, tax invoices of purchases in Form 201B and inventories in Form 201C appended to Form 201 and IIIB with CST Sales and Cst Purchase.( Time limit is extended up to 60 days by Notification no 15/2010.11 Dated 23/12/2010)
    Monthly Payment of Tax within a period of twenty-two days immediately succeeding the month for which such return is required to be furnished, pay into the Government Treasury,
  • Quarterly Return: Every Quarterly registered dealer, shall furnish quarterly return in Form 201 along with the information in Forms 201A and 201B, within thirty days from the end of the quarter to which return relates; .( Time limit is extended up to 75 days by Notification no 15/2010.11 Dated 23/12/2010 )
    Quarterly Payment of Tax; within a period of twenty-two days immediately succeeding the quarter to which such return relates, pay into the Government Treasury
  • Annual Return for Dealer whose turnover less than Rs 1 Cr: Every registered dealer shall furnish annual return by way of self assessment to the Commercial Tax Officer within whose jurisdiction his chief place of business as mentioned in certificate of registration is situated. The annual return duly signed by the registered dealer or a person authorized by him shall be upload within three months from the end of the year to which the annual return relates.
  • Annual Return for Dealer whose turnover not less than 1 Cr: Every registered dealer shall furnish annual return by way of self assessment to the Commercial Tax Officer within whose jurisdiction his chief place of business as mentioned in certificate of registration is situated. The annual return duly signed by the registered dealer or a person authorized by him shall be upload within Nine months from the end of the year to which the annual return relates.
  • Audit Report; total turnover of a dealer exceeds such amount, not being less than one crore, as may be prescribed, then such dealer shall get his accounts verified and audited by a specified authority within nine months from the end of that year.