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-C of audit report, then the report shall not be deemed to be incomplete as far these details are concerned.

1. In Part-I,-

(1) At Sr. No. 7,

(2) At Sr. No. 8,

(3) At Sr. No. 9,

(4) At Sr. No. 10,

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

(6) At Sr. No. 13,

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

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

(9) At Sr. No. 16, total no. of invoices of Purchase received,

2. In Part-II,-

(1) At Sr. No. A, clauses (2), (3) and (4)

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

(3) At Sr. No. (I), clause (6),

3. In Part-III,-

(1) At Sr. No. (K),

(2) At Sr. No. (M),

(3) At Sr. No. (N),

(4) At Sr. No. (O), clause (6),

(5) At Sr. No. (P),

4. In Part-IV,-

(1) In Table-1, Purchase after 01.04.2006 and sold after 01.04.2006 are required to be mentioned.

(2) In table-2, at Sr. No. 2 and 6, cosigner/consignee wise details may not be furnished.

(3) In Table-4, column 6, and column 7,

5. In Notes,

(1) At Sr. No. 2, Quantitative details of principal 5 items shall be valid.

(2) At Sr. No. 3, 4, and 5, instead of separate list of forms, issued and received, if total number of forms is submitted, it shall be valid.

6. In Instructions,-

(1) At Sr. No.2, Separate list of commodity wise turnover is to be given of 5 commodities instead of 10 commodities.