STATE NAME

Andhra Pradesh
Assam

Frequency
Monthly

RETURN DUE DATE

20th of following month

Monthly

21th of following month

Bihar

Quarterly

31th of following month

Chandigarh

Quarterly

20th of following month

Chattishgarh

Quarterly

30th of following month

Delhi

Quarterly

28th of following month

GOA

Quarterly

30th of following month

Gujrat
Haryana
Himachal Pradesh
Jammu & Kasmir
Jharkhand
Karnatka

Kerala

70 Days from the quarter end

Quarterly
Monthly
Quarterly
Quarterly
Monthly

Last day of following month

30th of following month
Last day of following month
25th of following month
21th of following month

Monthly

15th of following month

Quarterly

30th of following month

Orissa

Monthly

21th of following month

Pondichery

Monthly

15th of following month

Punjab

Quarterly

30th of following month

Rajasthan

Quarterly

45 days from the end of tax period

Madhya Pradesh
Maharastra

Tamil Nadu

Monthly

20th of following month

Telangana

Monthly

20th of following month

Uttar Pradesh

Monthly

20th of following month

Uttrakhand

Quarterly

Last date of the succeeding month

West Bengal

Quarterly

Last day of following month

RETURN REVISION DUE DATE

Within 6 month from the tax period
Before expiration of time limit prescribed by rule 17(5)(a) or
17(5)(b), as may be applicable for filing annual return by him
(before annual return).
Before expiration of annual return
Within the year following the year which the rectification
relates
First 3 qtr return can be revised before 4th qtr of the same
year.
4th qtr return can be revised before 1st qtr of the immediate
following year
Within the year following the year of such tax period
1 year following the last date prescribed for furnishing the
original return
before the date prescribed for furnishing or return for the next
period
before
the date prescribed for the furnishing of the next return
Within six month from the financial year
Before the expiry of three months
Within six months

Within two
months from the last day of the return period to which the
return relates or within one month from the date on which the
Kerala Value Added Tax (Amendment) Rules 2005 is notified,
whichever is later

31st October of the subsequent year

Before the expiry of a period of ten months from the end of the
year
Before the date on which the return for next tax period
becomes due
Within three months from the close of the year to which such
return relates
Within the year following the year which the rectification
relates
Within nine
months from the end of the relevant year
Within a period of six months from the last day of the relevant
period to which the return relates
Within 6 month from the tax period

Before the expiry of the time prescribed for submitting the next
tax return
Before the time prescribed for submitting the next return
Within six months beginning from the month immediately
following the month in which such return is due to be furnished

PROVISION of return revision

Rule 2005, chapter IV 23.6 in form VAT 213

DSC
NA

Rule 2005, chapter V 17.8A

NA

Act 2005, chapter VI 24.7

NA

Act 2005, chapter V 26.4

NA

Rule 2006, chapter VI 22.1A

NA

Rule 2006, chapter VI 22.1B

NA

Rule 2005, chapter VI 29

Yes

Rule 2005, 23.7

NA
NA

Act 2003, chapter IV 14.5

NA

Act 2005, chapter IV 16.5

NA

Act 2005, chapter V 31.3

Act 2007, chapter V 29.3
Act 2003, chapter V 35.3

NA
NA
Yes

Rule 2005, chapter V 22.4A

Yes

Rule 2005, chapter V 23

NA

Act 2005, chapter V 20.4

Yes

Act 2005, chapter V 33.4

NA

Act 2007, 26.B

NA

Act 2005, chapter V 26.4

NA

Rule 2006, chapter V 19.8

Yes

Rule 2007, 7.9

NA
NA

Act 2008, chapter IV 24.5

Yes

Act 2005, chapter IV 23.5

NA

Act 2003, 32.3

Yes