VAT FAQ

All India Tax & VAT Solution

Download Jammu & Kashmir Vat Form Vat-11A

Download J&K FORM VAT 11-A: ANNUALLY VALUE ADDED TAX RETURN

As per J&K VAT Rule 28(3) Returns

(1)The tax period for every registered dealer shall be a quarter.

(2) Every registered dealer other than a casual trader shall submit a quarterly return (Form VAT-11 by a VAT dealer or a voluntary registration dealer and Form VAT-12 by a dealer liable to turnover tax ] containing particulars of sales and purchases accompanied by proof of full payment of any tax due, to the Jurisdictional Assessing Authority within one month from the expiry of each tax period.

Provided that where due to extraordinary circumstances, the dealers are prevented from filing their returns on due date, the Government may extend the date of filing of returns by a period which shall not exceed two months.

(3)Every dealer other than a casual trader liable to pay tax under the Act shall also furnish an annual return. Such return shall be filed in Form VAT 11-A by a VAT dealer or a voluntary registration dealer, and in Form VAT- 12-A by a Turnover tax dealer within 120 days from the expiry of that year. A trading account shall accompany every such return. However in respect of a VAT dealer, a list as prescribed under sub-rule(7) of Rule 63 shall also be furnished along with.

Provided that a dealer who under section 60 of the Jammu and Kashmir Value Added Act, 2005 has to get his accounts audited shall file his annual return within 214 days from the end of the audited year.

(4) Every Department of the Government, statutory or local authority shall submit a quarterly return as prescribed in sub-rule (1) to the

Jurisdictional Assessing Authority.

(5) The tax depicted in the return shall be due on the last day of the month at the end of the relevant tax period.

(6) As long as any dealer remains registered he shall submit such quarterly return whether or not any tax is due for any tax period.

(7)Every dealer shall file two copies of the prescribed return form one of which shall be returned to the dealer duly signed, dated and stamped in the blank space provided for the purpose on the left hand corner of the Return Forms, as acknowledgement of receipt of the said Return Form. The other copy meant for departmental use shall also similarly be signed, dated and stamped in the blank space provided for acknowledgement.

(8) The Government may notify any Bank as responsible for receipt of payment of tax or any other amount due under the Act, subject to such conditions as may be specified;

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