Download P VAT Form VAT – 20: Annual Statement by a taxable person under the PVAT ACT, 2005
As per Punjab vat Rule 40 : Annual Statement
1) In addition to the returns prescribed under sub-rules (1) and (2) of rule 36, every taxable person and registered person, shall file an annual statement in Form VAT – 20 or Form VAT – 21, as the case may be, by giving therein the final liability of tax for the year by the 20th day of November in case of a taxable person and by the 20th day of August in case of a registered person. This statement shall be accompanied by the receipt ,evidencing the payment of tax less paid, if any, together with due interest thereon, and the details of the goods in stock existing on the 31st day of March of the year to which the statement relates.
(2) Every taxable person shall also furnish along with the annual statement, a copy of the Trading account, Profit and Loss account and Balance Sheet as on the 31st day of March of that year along with statutory declaration in Form D and other relevant Forms under Central Sales Tax Act 1956.