Tag Archive

LAST DATE OF FILLING VAT RETURN

By Harshal

Last date of filling monthly MVAT Return for the month of Oct.08 is 22/11/2008. The return has to be filled in Form no. 231. As per circular 16 (T) electronic returns has to be filled in Form III E.

Q. “If tax is deposited on or before due date through cheque but en cashed after the due date, whether it can/will be treated as “default in payment?”

By Harshal

A. First of all I take clear provisions regarding the above question.
Service Tax

As far as Service tax is concerned the position is very much clear .As per service tax rules 1994 rule 6 (2A) if the service tax has been deposited through cheque than the date of presentation of cheque to the bank will be [...]