Download UPVat Form – XXVI

Download UPVAT FORM – XXVI: Acknowledgement and self assessment of Annual Tax under Section 26 of the UPVAT Act

As per up vat Rule 45(7) submission of returns

Every dealer liable to pay tax shall, on or before October 31, submit to the assessing authority in addition to return

of tax period filed under sub-rule (2) or sub-rule (10) an annual return of his turnover and tax ;-

(a) in Form XXVI A in case of dealer exclusively dealing sale and purchase within the State

(b) in form XXVI B in case of dealer executing works contract

(c) in form XXVI in cases other than (a) and (b) above. for the preceding assessment year along with copies marked “Original” of all forms of declaration or certificates, on the basis of which exemption or concession from tax is claimed or which determine the nature of a transaction and annexure as described in the relevant form:

Provided that the annual return for the assessment year 2007-2008 may be submitted till March 31, 2009 :

Provided further that the assessing authority may, for adequate reasons to be recorded in writing, extend the time for filing such return up to a period of ninety days beyond the period prescribed under this sub rule:

Provided further that the Commissioner or the State Government may, for adequate reasons to be recorded in writing, by an order in general, extend the time for filing the annual return beyond the period prescribed under this sub rule.