Port Blair, Sept. 6: All the Bar Owners and POL dealers and other dealers registered under A&N Islands Value Added Tax Regulation, 2017 and A & N Value Added Tax Rules, 2020 have been asked to comply with the notification F.No.1-1/DC (SA)/VAT (PF)/2017-18/5974 dated 31st December, 2020 issued by the Commissioner (VAT), A & N Islands.
| Sl. No. | Particular | Time Prescribed under Rules 24(1) & 26(1) | Due date |
| 1. | Payment of Tax | Monthly
(To be remitted at DC Office, South Andaman) |
21st day of the succeeding month. |
| 2. | Submission of Quarterly VAT Return | Quarterly (To be filed at VATO (HQ), O/o The Registrar of Cooperative Societies, VIP Road, Port Blair) | 28th day of each succeeding quarter |
| Q1: 01st April – 30th June | On or before 28th July. | ||
| Q2: 01st July – 30th September | On or before 28th October. | ||
| Q3: 01st October – 31st December | On or before 28th January. | ||
| Q4: 01st January – 31st March | On or before 28th April. |
Failure to adhere to these requirements will attract penal provisions under the A & N Value Added Tax Regulation, 2017.
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