DEPARTMENT OF TRADE & TAXES
VAT AUDIT BRANCH, 12TH FLOOR,
VYAPAR SHAWAN, I.P. ESTATE, NEW DELHI
NO.VAT AUDIT/HQ/2013-14/ 2920 – 2927 Dated: 24/07/2013
CIRCULAR
The: V.AT Audit Branch, KCS Branch, Spl. Zone Branch and other Wards have been assigned the audit of the business affairs of dealers u/s 58 of DVAT Act, 2004 based on the risk profile of the dealers. Amongst such selected cases, some cases pertain to the dealers who are engaged exclusively in exempted/tax free items. In this regard, it is clarified that such cases of dealers engaged exclusively in exempted/tax free items may not be taken up for audit, even if a notice of audit has already been issued to the dealer. Such cases may, be dropped from audit proceedings with the approval of concerned Zonal Joint/Addl.Commissioner.
This issues with the prior approval of Commissioner, VAT.
(P. R. KAUSHIK)
VATO, HQ, VAT AUDIT
