Form 55

[Guest]

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

AI Summary

Form 55 Filing Required Only if Tax Period Changes, Not for Turnover Changes; See Rule 26 of DVAT. A query was raised regarding the filing of Form 55 in relation to VAT and CST, questioning whether it is required for every dealer or only for those with a change in turnover. The response clarified that Form 55 needs to be filed only if the tax period is changed, not for changes in turnover. Further details can be found in Rule 26 of DVAT.