DVAT 55

[d.v. gupta]

sir, last date to file form DVAT 55 is 15-04-2009.whether a dealer whose return filing period is half yearly for 2008-09 has to file the above form for year 2009-10 despite his sale is more than 10 lacs and less than 50 lacs.

[Harish Chander Bhatia]

NO, DVAT 55 is required to be filed only if there is any change in period of return.

AI Summary

DVAT 55 filing not required for dealers unless there is a change in return period. Obligation to file DVAT 55 arises only upon a change in period of return. A dealer with half yearly returns and sales within the stated turnover band need not file DVAT 55 for the subsequent year unless the return filing period is altered.