Ref:- Public Circular No. GUJKA/VAT/2007-08/35-40, dated 31st Aug, 2007.

Audit report with statement of particulars, under rule 44 of Gujarat Value Added Tax Rules, 2006, is required to be furnished by dealers, Various representations have been received in this regard. This is the first audit report to be submitted after introduction of VAT Act in this state. Therefore after considering the representations made in this regard, certain relaxations are allowed in the Statement of Particulars for the year 2006-07. If the details mentioned below are not submitted in the Statement of Particulars-B of audit report, then the report shall not be deemed to be incomplete as far as these details are concerned.

1. In Part-I,-

(1) At Sr. No. 6

(2) At Sr. No. 7,

(3) At Sr. No. 8,

(4) At Sr. No. 9,

(5) At Sr. No. 10,

(6) At Sr. No. 12, clauses (b), (c), (d) and (e)

(7) At Sr. No. 13,

(8) At Sr. No. 14, total no. of tax invoices of sale issued,

(9) At Sr. No. 15, total no. of retail invoices of sale issued,

(10) At Sr. No. 16, total no. of invoices of purchase received.

2. In Part-II,-

(1) At Sr. No. (A), clauses (a), (b). (c) and (d). Total stock is required to be mentioned.

(2) At Sr. No. (B), clause (2), sub-clauses (b) and (c),

(3) At Sr. No. (B), clause (5),

(4) At Sr. No. (C),

(5) At Sr. No. (E), clause (6) including sub-clauses (a) and (b),

(6) At Sr. No. (F),

3. In Notes, at Sr. No. 3, and 4, instead of separate list of forms, issued and received, if total number of forms are submitted, it shall be valid.

4. In Statement of Particulars-B, in instructions at Sr. No. 2, Separate list of commodity wise turnover is to be given of 5 commodities instead of 10 commodities.