Sales tax
This query is : Resolved
07 April 2016
What is the last date of filing annual sales tax VAT quarter in J&K ?
And the last date of filing VAT audit report ?
What are the requirements for filing annual return ?
And the last date of filing VAT audit report ?
What are the requirements for filing annual return ?
23 July 2025
In Jammu & Kashmir (J\&K), the filing deadlines and requirements for VAT returns are as follows:
---
### 📅 VAT Return Filing Deadlines
* **Quarterly Returns**: Registered dealers must submit quarterly VAT returns (Form VAT-11 for VAT dealers or Form VAT-12 for turnover tax dealers) within **one month from the end of each quarter**. ([studylib.net][1])
* **Annual Returns**: The annual VAT return (Form VAT-11-A for VAT dealers or Form VAT-12-A for turnover tax dealers) must be filed within **120 days from the end of the financial year**. ([studylib.net][1])
---
### 📄 VAT Audit Report
The requirement for a VAT audit report is typically specified in the VAT Act and may vary based on the turnover and nature of the business. It's advisable to consult the J\&K VAT Act or contact the local tax authorities for specific audit requirements.
---
### 📝 Requirements for Filing Annual Return
When filing the annual VAT return, dealers are generally required to submit:
* **Form VAT-11-A or VAT-12-A**: Completed annual return form.
* **Trading Account**: A detailed trading account for the financial year.
* **List of VAT Invoice Books**: A list of VAT invoice books used during the year, indicating the total number of invoices issued from each book. ([studylib.net][1])
---
Please note that these details pertain to the VAT regime in J\&K prior to its integration into the Goods and Services Tax (GST) system. For the most current information, especially regarding GST filings and requirements, it's recommended to consult the official J\&K State Taxes Department website or contact the department directly.
If you need assistance with specific forms or further clarification, feel free to ask!
[1]: https://studylib.net/doc/8748223/-vat----faqs---jammu-and-kashmir-commercial-taxes-department?utm_source=chatgpt.com "(VAT) - FAQS - Jammu & Kashmir Commercial Taxes Department"
---
### 📅 VAT Return Filing Deadlines
* **Quarterly Returns**: Registered dealers must submit quarterly VAT returns (Form VAT-11 for VAT dealers or Form VAT-12 for turnover tax dealers) within **one month from the end of each quarter**. ([studylib.net][1])
* **Annual Returns**: The annual VAT return (Form VAT-11-A for VAT dealers or Form VAT-12-A for turnover tax dealers) must be filed within **120 days from the end of the financial year**. ([studylib.net][1])
---
### 📄 VAT Audit Report
The requirement for a VAT audit report is typically specified in the VAT Act and may vary based on the turnover and nature of the business. It's advisable to consult the J\&K VAT Act or contact the local tax authorities for specific audit requirements.
---
### 📝 Requirements for Filing Annual Return
When filing the annual VAT return, dealers are generally required to submit:
* **Form VAT-11-A or VAT-12-A**: Completed annual return form.
* **Trading Account**: A detailed trading account for the financial year.
* **List of VAT Invoice Books**: A list of VAT invoice books used during the year, indicating the total number of invoices issued from each book. ([studylib.net][1])
---
Please note that these details pertain to the VAT regime in J\&K prior to its integration into the Goods and Services Tax (GST) system. For the most current information, especially regarding GST filings and requirements, it's recommended to consult the official J\&K State Taxes Department website or contact the department directly.
If you need assistance with specific forms or further clarification, feel free to ask!
[1]: https://studylib.net/doc/8748223/-vat----faqs---jammu-and-kashmir-commercial-taxes-department?utm_source=chatgpt.com "(VAT) - FAQS - Jammu & Kashmir Commercial Taxes Department"
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