Rules 40-A has been added to the Punjab Vat Rules, 2005 as
per which “Every taxable person shall
pay annual processing fee of Rs. Eight
Hundred only during the month of October along with the
filing of quarterly
return. This processing fee is in lieu
of operation, maintenance and up gradation of
such facilities and services as electronic issuance of
statutory forms, e-filing of returns, e-payment
of taxes and such other online
and offline services being rendered or proposed to be rendered by the
Excise
and Taxation Department.”
So Only Vat dealers are required to required to pay processing fee. TOT dealers or casual traders
are not required to pay processing fee.
(Public Notice dated 05-09-2012)
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