(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 20^th day of November in case of a taxable person and by the 20^th 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 31^st day of March of the year to which the statement relates.

(2) Every taxable person shall also furnish alongwith the annual statement, a copy of the Trading account, Profit and Loss account and Balance Sheet as on the 31^st day of March of that year alongwith statutory declaration in Form D and other relevant Forms under Central Sales Tax Act 1956:

Provided that for the year 2005-06, 2006-07, the statutory declaration under the Central Sales Tax Act, 1956 should have been filled up-to 30^th day of September, 2007, 31^st day of March, 2008 respectively and for the year 2007-08, the same shall be filled up-to 31^st day of March, 2009:

Provided further that for the year 2008-09, the statutory declaration under the Central Sales Tax Act, 1956 shall be filled up-to 31st day of March, 2010:

Provided further that for the year 2009-10, the statutory declaration under the Central Sales Tax Act, 1956 shall be filed up to 31^st day of March, 2011.

(3) Every taxable person, having gross turnover below Rupees Fifty Lac, shall furnish, alongwith the annual statement in form VAT-20, a statement in Form VAT-20-A.