Due date for filing returns under TNVAT - is it 20th or 22nd?

[K. Senguttuvan]

The due date for filing returns has been 20th of subsequent month even during the TNGST regime when the same under TNVAT regime also.

However, the Government decided to go e-commerce by introducing electronic mode of payment and return filing; policy was presented to the Legislature during 2009 budget and soon after that, the rules were inserted to give effect to the policy through the Go No.35 dated 30th Mar 2009.

Sub-rule 8 to Rule 7 has been inserted, which rules that the assessee paying tax electronically has to file return on or before 14th, if TO of the assessee for the preceding year was more than 200 Crores and on or before 22nd of the succeeding month for others.

Sub-Rule 2 to Rule 7 which in force from the date of VAT implementation, is still in force which prescribes the due dates as 12th if TO for the preceding year was more than 200 Crores and 20th for others of subsequent who are not making payment electronically.

In the month of September, the due date 20th fell on Sunday and 19th was closed for many companies being Saturday. Hence, doubts were raised whether the return can be filed on the subsequent working considering General Clause Act was struck down by the argument that the same is not applicable in the case of e-commerce mode operations

Assessee's opted to check and checked with TNVAT Customer Care were left with shock with answer received from Customer Care; the officers at Customer Care has no interest in what is there in sec/rule and were repeatedly saying 20th for filing return and 22nd remittance.

In this Context, the excerpts of the sub-Rule is reproduced for ready reference:

"...and others shall file the above returns on or before 22nd of the succeeding month along with proof of payment of tax".

The Rule has been couched in clear terms, that the due date of filing return as well for remittance are same and not different in any case; bet it manual payment or electronic payment with or without  200 Crores to in preceding year.

Therefore, in this context it is necessary the department clarifies to assessee's and equip customer care to speak legally instead of answering like automated voice

Such clarification would reduce the frivolous litigations and save time of the Appellate Forums as well the Officers of the Department who could spend their quality in blocking real tax evasion