The Central Sales Tax (Orissa) Forms
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Body

FORM VIIAA

AUDIT VISIT REPORT

[Refer Rule 22 of the Central Sales Tax (Odisha) Rules, 1957]

1. Office Address

Date	Month	Year

2. Name & Address of the dealer

3. TIN

04. Period of audit

From_/_/_to _/_/_

05. Nature of business

06. Person(s) contacted in course of visit

07. Statement, if any, recorded in course of visit and if so, the name and status of such persons with reference to the business, from whom statement has been recorded.

08. Summary of records and accounts verified and signed indicating the date up to which, the same has been maintained

09. Value of goods sold/supplied As	As declared by the dealer (in Rs.)	Declaration certificates produced and verified by the Audit team (in Rs __)	Discrepancy noticed (in Rs.)
a. On branch transfer
b. On consignment sale
c. Sale in course of inter-State trade against concessional rate
d. Sale in course of inter-State trade without any declaration forms
e. transit sale made claiming exemption under Section 6(2) of the CST Act
f. Sale in course of export u/s 5(1) of the CST Act
g. Sale in course of import u/s 5(2) of the CST Act
h. Sale in course of export u/s 5(3) of the CST Act
i. Sales made in units SEZ u/s 8(6) of the CST Act
j. Sales to foreign diplomatic mission u/s 6(3) of the CST Act

10	As declared by the dealer	As determined by the audit team
a. Gross turnover
b. Net taxable turnover

11. a. Tax declared, if any b. Tax paid, if any
12. Differential tax determined by the audit team to be paid by the dealer
13. i. Analysis of purchase and use of goods on concessional rate
ii. Contravention, if any of declaration Form 'C (amount involved)
14. Any other discrepancy found
15. Description of the report

	Signature of the Head of the Audit Team Name of the Head of the Audit Officer Designation