How Do I? > File VAT Returns

Procedure to File VAT Returns

• All the VAT/CST returns, along with the tax due, if any, will be presented induplicate to the Sampark Centres.

• To avoid inconvenience, all the VAT returns along with the Annexure should be pagemarked.

• All columns of the return in form VAT-15, VAT-17, Form-I and Lists in Form VAT-18, VAT-19, VAT-23 & VAT-24 should be filled correctly as prescribed under VAT- Rules. No incomplete return shall be accepted at any Sampark Centre.

• On receipt of the VAT/CST return, a receipt will be generated by the computer. A copy of the receipt will be pasted on the duplicate copy of the VAT/CST return and returned to the dealer, as a token of receipt of the VAT/CST return.

• Where the payment of tax is to be made through a cheque, the last date is 20th October and where the payment of tax is to be made in cash, the last date is 30th October.

• Presently, all e-Sampark Centres would be receiving VAT/CST returns which are accompanied with the tax in the form of cheque/draft.

• In case of payment of tax in the form of cash, the VAT/CST returns along with the cash will be accepted ONLY at e-Sampark Centre, Central Treasury, Sector 17, Chandigarh.

• In case the cash is deposited at SBI Treasury Branch, Sector 17, Chandigarh the VAT/CST return will be accepted at all other e-Sampark Centres along with the Treasury Receipt of the tax paid.

• Annual Return for the year 2007-08 alongwith Statutory Declaration forms under CST Act shall be accepted in the office of the Excise and Taxation Department, Additional Town Hall Building, Sector 17, Chandigarh. Last date for filling annual return of VAT dealers is 20th November, 2008.

• The quarterly return / monthly tax submitted after due dates shall be accepted at the Sampark Centre only after the clearance certificate from the Excise and Taxation Department.

• Tax Deducted at source by the contractees is to be deposited in the Govt. Treasury in Form VAT-2 within Fifteen Days from the close of each month. Statement (Return) in VAT-27 alongwith proof of deposit of TDS shall be furnished within Fifteen days from the date of deposit in the office of Excise and Taxation Department, Additional Town Hall Building, Sector 17, Chandigarh.