Criteria for compulsory VAT E-filing modified

The Punjab Government has through Public Notice, modified the criteria for compulsory VAT E-filing of Quarterly Returns. For the Quarter ended 31st December 2009, the following persons are compulsorily required to file their Quarterly VAT Returns:

1. Persons claiming refund under the Act;

2. Those persons who are conducting or/and have conducted inter-state sales, inter-state purchases during any of the previous years under VAT regime;

3. Persons making exports out of Territory of India during any of the previous years under VAT regime;

4. Those persons who have received the registration certificate after 31/03/2009;

5. Those persons whose turnover during any of the previous years was Rs. Five crore or above.