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RVAT Payment And Return Filing Provisions

Deposit Of Tax
(a) Payment of VAT/CST – It is to be paid monthly by the regd. dealers, whose Annual Tax Liability during previous year is Rs. 20,000.00 or more. It is to be deposited by 14th after end of month.
(b) Quarterly Tax Payment – Tax to be deposited Quarterly within 14 days after end of Quarter means 30th June, 30th Sept., 31st Dec., and 31st March.
(c) Dealers under Composition Scheme – should deposit composition fees @ 0.5% of Sales, within 14th days after end of Quarter.
(d) In case tax payable is more than 40 Crores in a year, it should be deposited three times in a month.
(e) If net tax payable is one Lac or more, it is to be deposited by E-Payment through E-Grass system. All Taxes to be deposited by E-Grass system.

Filing Of Returns:
(a) (i) Quarterly Returns by E-Filing within 45 days after end of Quarter i.e. 30th June, 30th Sept., 31st Dec., and 31st March.
(ii) Annual Return to be file within 9 month after end of F.Y. E-filing through official website of Raj. Commercial Taxes Department.
(b) Composition Dealers: – Yearly within 3 month after end of F.Y. (In VAT-11)

Interest for Late deposit of Tax: is leviable @12% p.a.

Penalty for Late filing of Return:
(a) Sales – NIL Return: – Rs. 50=00 per day subject to Maximum Rs. 1000=00 of the Quarter.
(b) Monthly Tax Payer: Rs. 100=00 per day subject to Maximum Rs. 30,000=00 per Return.
(c) Quarterly Tax Payer: – Rs. 50=00 per day Subject to Maximum Rs. 5000=00 per Return.


(a) Payment of Tax – Monthly within 14 days after end of month. It is to be deposited through E-Grass systems. (There are 54 items on witch entry tax is payable)
(b) Returns – (i) quarterly to be filed within 45 Days after end of every quarter
                        (ii) Annual Return – It is to be Filed within 90days after end of F.Y.

(a) WCT to be deposited within 15 days after end of Month, It is to be Deposited Monthly by E- Grass system. It is to be deducted of contractor normally @ 3% of payment made.
(b) Monthly Return to be file in VAT 42 within 30 days.
(c) WCT TDS Certificate – It is to be issued in VAT 41, which is to be obtained from sales tax office.
(d) Information for Appointment of Contractor to be Furnished within 30 days from the date of Appointment of Contractor, in VAT 40 along with copy of work order. Otherwise there are penal provisions..
(e) Interest is Leviable @ 12% P.A. for Late Deposit of Tax

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