FORM VAT-202

FINAL RETURN DUE TO CLOSURE OF BUSINESS DURING THE COURSE OF A TAX PERIOD

[Refer sub rule (10) of rule 34]

• Please enclose this statement along with the return in Form VAT-201 or Form VAT-002.

  01. Name and address of the business and the date of its closure.

  02. The reason for closure of business.

  03. If closure is on account of sale of business, Whether the sale has been made to any registered dealer and if so, name and address of such registered dealer with TIN/SRIN.

  04. The value at which the business has been sold.

  05. The closing stock at the time of closure of business (A separate statement showing details of closing stock to be enclosed)

  06. Input tax paid on the purchase of the closing stock

  07. Input tax credit, remaining unadjusted, if any, at the time of closure of business.

  08. Net tax payable, if any, on the closing stock after adjustment of input tax credit carried forward, and the amount so payable.

  09. If the answer to question at serial 08 is "yes", whether the tax payable is paid and details of such payment.

  10. The full address at which the dealer can be contacted, if required

  11. The full address of the place and the name of the person in charge of books of account of the business, who can be contacted for examination of such accounts, if required.

  Note: (a) The evidences in support of the particulars furnished shall be retained till the final assessment is completed.

  (b) Use separate sheet, if the space provided is found insufficient.

  VERIFICATION

  I _______________________ son/daughter/wife of ___________________________ (status) ________________ of the business M/s._______________________________ bearing TIN/SRIN ____________________ do hereby solemnly affirm that the particulars furnished above are true to the best of my knowledge and belief. . . Place _______________ Date ________________ Signature (status) seal