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(Updated on 20.08.09)
………Compiled by R.S. Goyal
Tax Consultant
The Yearly calendar is as under:-
Month Work to be done Due date Remark
April Tax for the Month of
Mar. & Filing of
Quarterly Return for the
period 1
st
Jan to 31
th
Mar.
Upto
30
th
April
-
April An application for
Composition in Form 4
by the dealer having
turnover below Rs. 50
Lacs who wants to
apply composition u/s
11 of M.P.VAT Act
Upto
30
th
April
In case the dealer applies for composition u/s 11 of M.P.
VAT Act & the application accepted by dept. then he need
not to charge Vat in the sales invoice issued by him and he
would be entitled for self assessment. For getting the
benefit of composition U/s 11, the Trader dealer had to
deposit 0.5% of his turnover of schedule II goods, during
each quarter. In case of manufacturer he had to deposit 4%
of manufactured goods.
May Monthly Tax of April On or before
10
th
May
If the liability of tax exceeds Rs. 15,000/- Per Quarter but
below Rs. 6,25,000/- Per Quarter
May Monthly Tax of April before 10
th
May or say on
or before 9
th
May .
If the liability of tax exceeds Rs.25,00,000/- Per annum or
6,25,000/- per Quarter.
June Monthly Tax of May On or before
10
th
June
If the liability of tax exceeds Rs. 15,000/- per month but
below Rs. 6,25,000/- Per Quarter
June Monthly Tax of May before 10
th
June or say on
or before 9 th
June
If the liability of tax exceeds Rs.25,00,000/- Per annum or
6,25,000/- per Quarter.
June To submit C-Forms, F-
Forms, H-Form & E-1
Forms for the month of
Jan to March
From
1
st
April. to
30
th
June.
Please not that the submission of these forms are
COMPULSORY as per the amendments made in the
Central Sales Tax Act. Unlike the previous practice the
Assessing officer and Appellate authorities may deny to
accept the forms at the time of Assessment or Appeal . In
case the Forms could not be submitted up to the date then
we have to submit an application for adjournment for
submission of Forms.