FORMS, USAGE AND DUE DATE OF SUBMISSION UNDER
TAMIL NADU VALUE
ADDED TAX ACT, 2006.
FORM TYPE
|
USAGE
|
DUE DATE OF SUBMISSION
|
FORM A
|
Application for Registration as a
dealer
|
At the time of
Registration
|
FORM B
|
Form of Partnership
|
At the time of Registration or at the time of formation
of new partnership
|
FORM C
|
Form for retirement from
partnership
|
At the time of dissolution of Partnership
|
FORM D
|
Certificae of
Registration
|
|
FORM E
|
Declaration
form for appointment
of Manager / Executor /
Administrator or Legal
Representative
|
At the time of
appointment
|
FORM F
|
Security Bond
|
At
the time of
Registration
|
FORM G
|
Bank Guarantee for stay of collection of Tax, Fee or other
amount disputed
|
At the time of filing of an Appeal or revision petition
|
FORM H
|
Production-cum-stock Register
|
|
FORM I
|
Value Added Tax Monthly Return
|
20th
day of the suceeding
month
|
FORM I
E-PAYMENT DEALERS
|
 In
the case of
dealers making electronic payment of
tax, the dealers whose taxable
turnover in
the previous year is two hundered
crores of rupes and above, shall
file the return on or before 14th of
the succeeding month, alongwith
proof of payment of
tax and the others shall file the
above return on
or before 22nd of the succeeding month alongwith proof of payment
of tax. [Rule 7(8) of Tamil Nadu
Value Added Tax Rules, 2007 |
E-payment opted dealers
whose T.O. above Rs.200
Crores
14th of suceeding month
E-payment
opted dealer
whose T.O. below Rs.200
Crores 22nd of suceeding
month
|
REVISED RETURN
|
If a dealer having filed a return, finds any omission or error therein, other than as a result of an inspection or evidence by the assessing authority, he shall file a revised return rectifying the omission or error within a period of six months from the last day of the relevant period to which the return relates. Where as a result of
such revised return, the tax
payable by the dealer increases,
the dealer shall furnish along with such revised return, proof of
payment of
tax and interest due thereon under sub-section (4) of
Section 42 of
the Act. [Rule 7(9)]
|
Within a period of six months from the last
day of relevent period
|
FORM I-1
|
Value Added Tax Annual Return for
dealers not paying Value Added
Tax.
|
20th
day of May of the suceeding year
|
FORM J
|
Value Added Tax Monthly Return who deals in the goods specified in the Second Schedule without input tax credit
|
20th
day of the suceeding
month
|
FORM K
|
Value Added Tax Monthly Return who opted to pay tax at compounded rates whose total turnover is above Rs.10 Lakhs but
below Rs. 50 Lakhs and not
effecting inter-State purchases or
Inter-State sales
|
20th
day of the suceeding
month
|
FORM L
|
Value Added Tax Monthly Return who opted to pay tax at compounded rates for Food and Drinks and
|
20th
day of the suceeding
month
|
FORM L-1
|
Value Added Tax Monthly Return at compounded rates by Brick
manufacturers
|
20th
day of the suceeding
month
|
FORM M
|
Statement of Quarterly Turnover to
be filed by Government Departments
|
20th
day of the month succeeding the quarter
20th April
20th July
20th Oct
20th Jan
|
FORM N
|
Return showing the details of the
amount received or returned due to
price variation.
|
30th
April of the succeeding year
|
FORM O
|
Notice of Assessment and Demand
(Balance to be paid within 30 days from the date of receipt of
Notice)
|
At the time of Provisional Assessment or Final Assessment or Re-assessment etc.
|
FORM P
|
Notice of Assessment and Refund Order
|
At the time of Provisional Assessment or Final Assessment or Re-assessment etc.
|
FORM Q
|
Declaration
form under Section 23
|
|
FORM R
|
Statement of Tax Deduction at
Source
|
20th
day of the suceeding
month
|
FORM S
|
No Liability Certicate in respect of
Works Contractor
|
---
|
FORM T
|
Certificate of deduction of tax at source
|
…
|
FORM U
|
Notice for recovery of money due
|
…
|
FORM V
|
Stock inventory
|
30.1.2007
|
FORM W
|
Filing of Zero rated sale particulars and claiming of
Refund.
|
Within 180 days from the date of making zero rated sale
|
Refund order to be issued within
90 days from the date of claim
|
||
FORM X
|
Form of appeal under Section 51 and 52
|
Within 30 days from the date
of service of order
|
FORM Y
|
Form of revision under Section 54
and 57
|
Within 30 days from the date
of service of Assessment
order passed by an assessing
authority
|
Within 30 days from the date
of service of Revision order passed by the Joint Commissioner
|
||
FORM Z
|
Form of Appeal Memorandum to the Appellate Tribunal under Section 58
|
Within 60 days from the date
of service of order by dealers
|
Within 120 days in the case of departmental officers
|
||
FORM AA
|
Form of Memorandum of Cross
objection
|
…
|
FORM BB
|
Form of Application
for Review to the Appellate Tribunal
|
Within 1 year
from the date of service of order
|
FORM CC
|
Form of disallowance of Input Tax Credit / Enhancement petition / Petition
for restoration before the
Appellate Tribunal under Section
58 (5)
|
Within 60 days from the date
of receipt of Notice
|
FORM DD
|
Memorandum of Appeal in the
High Court of Judicature at
Commissioner
|
Within 90 days from the date
of service of order
|
FORM EE
|
Memorandum of Civil
Revision Petition in the High Court of
Judicature at
|
Within 90 days from the date
of service of order
|
FORM FF
|
Memorandum of Civil Miscellaneous Petition in the High Court of Judicature at
|
Within 90 days
|
FORM GG
|
Memorandum of Civil Miscellaneous Petition in the High Court of Judicature at
|
Within 1 month from the date of receipt
|
FORM HH
|
Security bond for stay of collection of tax, fee or other amount disputed before the Appellate
authorities
|
…
|
FORM II
|
Security Bond to be filed by the driver or other person in charge of goods vehicle or boat
|
…
|
FORM JJ
|
Delivery Note for sales/Stock
Transfer/Works contract/labour
|
…
|
FORM KK
|
Form filed by clearing and
forwarding agent
|
…
|
FORM LL
|
Transit pass
|
…
|
FORM MM
|
Form of declaration to be furnished by a carrier/bailee or the
person incharge of the goods and
records
|
…
|
FORM NN
|
Register of Delivery Note
|
…
|
FORM PP
|
Summons to appear in person and or
to produce documents
|
…
|
FORM QQ
|
Form of objections to be given by a person who was served a notice in Form ‘U’ under section 45 of the Act.
|
…
|
FORM RR
|
Notice of interest and penalty
|
…
|
FORM SS
|
Authorisation
under section 78 of the Tamil Nadu Value Added Tax Act 2006 to appear before a tax authority other than the High Court
|
…
|
FORM TT
|
List of VAT Practitioners
|
…
|
FORM VV
|
Application for clarification / Advance ruling
|
…
|
FORM WW
|
Audit Report under Section 63-A of the Tamil Nadu Value Added Tax
Act, 2006 to be
submitted by the
dealers whose total turnover in a year exceeds Rs. 1 Crore
|
Within 9 months from
the end of the year i.e. before
31st December
of each year
|