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Issue ID: 1095
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DVAT 55

Date 11 Apr 2009
Replies 1 Reply
Views 1365 Views
Asked by
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. (AI Summary)

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.

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Replied on Apr 11, 2009
1. NO, DVAT 55 is required to be filed only if there is any change in period of return.
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