Form 55

[Asked by Guest]

whom to file form 55.every dealer or the dealer whose turnover is changed

[Surender Gupta]

Form 55 shall be filed only if tax period is changed. No Form 55 is required for change in turnover. For more details see rule 26 of DVAT

AI Summary

Form 55 filing requirement applies only when tax period changes, not for turnover changes under VAT rules.
Form 55 must be filed only when the tax period is changed; no Form 55 is required for a change in turnover. The filing obligation is triggered by tax-period alteration under the applicable VAT rules; turnover variation alone does not create a duty to submit Form 55. See rule 26 of the VAT regulations for the specific procedural requirements and compliance steps.