Section 40(5) in Himachal Pradesh Value Added Tax Rules, 2005
(5)Every registered dealer shall also furnish an annual return for the preceding year in Form VAT-XV-A on or before 31st October next. The annual return shall be accompanied by-(i)a copy of final accounts including balance sheet as at the end of the year, profit and loss cum manufacturing/ trading account for the year; and(ii)a statement reconciling the difference, if any, between such accounts and the turnover reported in the annual return,and verified in the following manner-"I/We, ____________ son of S/Shri __________ hereby declare that the above statement of accounts for the year ended at 31st March, _______ in respect of M/s _______ ___________________ is true and correct and is based on the regular books of account maintained for the year and nothing has been concealed therefrom.Signature of the dealer with statusDate: __________Place: __________[Provided that for the year 2017-18 the annual return may be furnished by a registered dealer on or before 15th December, 2018.] [Inserted by Notification No. EXN-F(10)-1/2017, dated 30.11.2018 (w.e.f. 2.12.2005).]
