TaxTMI 
TaxTMI 
TaxTMI 
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.
DVAT 55
d.v. gupta
Dealers with sales between 10-50 lakhs must file DVAT 55 only if return period changes for 2009-10. A query was raised regarding the necessity for a dealer, with a half-yearly return filing period for 2008-09 and sales between 10 and 50 lakhs, to file form DVAT 55 for the year 2009-10. The response clarified that filing DVAT 55 is only required if there is a change in the period of return. (AI Summary)