As per Rule 16-A(1) of TN-VAT Rules, every registered dealer who is liable to get his accounts
audited u/s 63-A(1) of the Act, shall furnish the audit report in Form-WW within seven months from the end of the year in duplicate, thus for the Financial year 2012-13 dealer was supposed to file audit report by 31st Oct 2013. however due date of filing audit report has been amended and it would be 31st December 2013. it should be noted that this has been brought by amending rule itself and now due date of filing audit report for every year would be 31st December of the next year from end of the Financial year. Notification text is given below:-
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O.(Ms).No.136
Chennai: 31.10.2013
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 80 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Tamil Nadu Value Added Tax Rules, 2007:-
2. The amendment hereby made shall come into force on the 31st October 2013.
AMENDMENT
In the said Rules, in rule 16-A, in sub-rule (1), for the expression "seven months", the expression "nine months" shall be substituted.
S.K. PRABAKAR
PRINCIPAL SECRETARY TO GOVERNMENT
audited u/s 63-A(1) of the Act, shall furnish the audit report in Form-WW within seven months from the end of the year in duplicate, thus for the Financial year 2012-13 dealer was supposed to file audit report by 31st Oct 2013. however due date of filing audit report has been amended and it would be 31st December 2013. it should be noted that this has been brought by amending rule itself and now due date of filing audit report for every year would be 31st December of the next year from end of the Financial year. Notification text is given below:-
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O.(Ms).No.136
Chennai: 31.10.2013
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 80 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Tamil Nadu Value Added Tax Rules, 2007:-
2. The amendment hereby made shall come into force on the 31st October 2013.
AMENDMENT
In the said Rules, in rule 16-A, in sub-rule (1), for the expression "seven months", the expression "nine months" shall be substituted.
S.K. PRABAKAR
PRINCIPAL SECRETARY TO GOVERNMENT
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