https://www.taxtmi.com/acts?id=2998 The rule sets the default tax period as a quarter. Cessation of a dealer's tax period occurs on the date specified by the Commissioner for cancelled registrations, on the date of death or winding up, or on date of cancellation otherwise. New registrants have a quarterly tax period from the date of liability until the end of the registration year. Turnover for tax-period purposes excludes sales of capital assets, winding-up sales, and sales constituting permanent diminution; adequate proof comprises annual audited or certified accounts and income tax returns for the three preceding years. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 04 Jul 2013 15:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2998 The rule sets the default tax period as a quarter. Cessation of a dealer's tax period occurs on the date specified by the Commissioner for cancelled registrations, on the date of death or winding up, or on date of cancellation otherwise. New registrants have a quarterly tax period from the date of liability until the end of the registration year. Turnover for tax-period purposes excludes sales of capital assets, winding-up sales, and sales constituting permanent diminution; adequate proof comprises annual audited or certified accounts and income tax returns for the three preceding years. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2998