Returns

Returns should be filed within 30 days from the end of Month or Quarter as the case may be
Catagory of Dealer	Nature of Filing of Return
Dealer who is liable to pay tax exceeds Rs.60000 either in current or previous year	Monthly Return
Dealer who is SEZ Dealer	Monthly Return
Dealer who Imports or Exports	Monthly Return
Dealer who is permitted to get remission	Monthly Return
Any other dealer not falling in above criteria	Quarterly Return

Every registered dealer should file returns online on Government Website "http://www.commercialtax.gujarat.gov.in" within thirty days from the end of month or quarter
Annual return should be filed normally within three months from the end of the year
Annual return of a dealer liable to VAT Audit should be filed on or before 31st December subsequent to the year