THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX RULES, 2005)
FORM NO. XXXII
AUDIT REPORT
(See Rule 54)
Audit Report under sub-section (1) of section 62 of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) in a case where the Accounts of the Business of a Dealer have been audited under any other law.
I / we have to report that statutory audit of ............................................. (Name and address of the dealer, Registeration Certificate No.............) Was conducted by me / us/ M/s ........................... In pursuance of the provisions of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) and I/we annex hereto a copy of my / our / their audit report dated Act, 2005) and I / we annex hereto a copy of my / our / their audit report dated .............................along with a copy each of the;
(a) audited Profit and Loss Account for the year ended on ..........................
(b) audited Balance Sheet as at ...................................................................
(c) the documents declared by the relevant Act to be a part of, or annexed to, the Profit and Loss
Account and Balance Sheet.
I / we have obtained all information and explanations which were necessary for the purpose of the audit under the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) and examined the relevant records and information in relation to the particulars furnished by the dealer in respect of the annual return and statement of particulars in Form No.................annexed.
In my / our opinion, proper books of account as required by law including Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) have been kept at the principal place of business and branches, if any, in the State of..............so far as appears from our examination of the books.
I / we have audited the claim of input tax credit, output tax, rebates, reverse tax and refunds, with reference to the invoices, vouchers and books maintained by the Dealer.
I / we have conducted my /our audit in accordance with Auditing Standards generally accepted in india. An audit includes examining, on a test bases, evidence supporting the amounts and disclosures in Form number ............... I /we believe that my / our audit provides a reasonable basis for my/our opinion.
In my / our opinion and to the best to my / our information and according to explanations given to me / us, the aforesaid claim put forth under the provisions of Uttarakhand (the Uttaranchal Value Added Tax Act, 2005), the particulars given in Form number ...............................and the annexure thereto are true and correct, subject to my / our comments / observations annexed hereto.
Note :-
1. Delete whichever is not applicable
2. This report shall be signed by a Charted accountant as defined under the Charted Accountants Act, 1949 (Central Act 38 of 1949) or a Cost Accountant as defined under the Cost and works Accountants Act, 1959. (Central Act 23 of 1959) or an auditor as defined in explanation of Section 62 of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005)
OR
THE UTTARAKHAND ( THE UTTARANCHAL VALUE ADDED TAX RULES, 2005)
(SEE RULE 54)
Audit Report under sub-section (1) of section 62 of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) in a case where the Accounts of the Business of a Dealer have not been audited under any other law.
I / We have examined the Balance Sheet as at 31st March...................and the Profit and Account for the year ended on that date, attached herewith, of M/s ....................................... (Name and address of the Dealer with Registration Certificate Number ....................................................)
I / We have conducted my / our audit in accordance with Auditing Standards generally accepted in india. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; I /We believe that my / our audit provides a reasonable basis for my / our opinion. We report that,-
(i) the Balance Sheet and Profit and Loss Account are in agreement with the books of account maintained at the principal place of business and branches, if any, in the State of .............................
(ii) in my / our opinion, proper books of account as prescribed by the .............................. Value Added Tax Act ....................... Have kept by the Dealer so far as appears from my / our examination of the books. .
(iii) I/ We have obtained all the information and explanations which, to the best of my / our knowledge and belief, were necessary for the purposes of the audit under the UVAT Act.
(iv) In my / our opinion and to the best of my / our information and according to the explanations given to me / us, the said accounts, read with notes thereon, in any, give a true and fair view;
(a) in the case of the Balance Sheet, of the state of the affairs of the Dealer as at 31st March, .................... ............. And
(b) in the case of the Profit and Loss Account of the Profit / loss of the Dealer for the year ended on that date.
I / We have audited the claim of input tax credit, output tax, rebates, reverse tax and refunds with reference to the invoices, vouchers and books maintained by the Dealer. I / We have conducted my / our audit in accordance with Auditing Standards generally accepted in india. An audit includes examining, on a test basis, supporting the amounts and disclosures in Form Number ............................. I / We believe that my / our audit provides a reasonable basis for my / our opinion.
In my / our opinion and to the best of my / our information and according to explanations given to my / us, the aforesaid claims put forth under the provisions of ............ Value Added Tax Act, .....................the particulars given in Form Number ....................................and the annexure thereto are true and correct, subject to my / our comments / obeservations annexed hereto.
To,
The Assessing Authority
STATEMENT OF PARTICULARS
PART - I
GENERAL INFORMATION
(c)
Central Sales Tax Registration No. (CST No.)
PART - II
A. MANUFACTURING RESULT
form out side the Country
[B1(d)+B2(c)+B3(c)+B4(a)+B5(a)]
[B1(e)+B2(d)+B3(d)+B4(b)+B5(b)]
(Opening stock as per A5+B7+D)
B. TRADING RESULTS OF MANUFACTURED GOODS
(Manufactured)
(Including sales returns/Issue returns of Goods)
(a) Sales
(b) Net Sales
(a) Stock transfer
(b) Net stock transfer
[1(a)+2(a)+3(a)(v)+3(b)(iii)+4(a)+5(a)+6(a)]
[1(b)+2(b)+3(a)(vi)+3(b)(iv)+4(b)+5(b)+6(b)]
PART - III
FOR TRADING ACTIVITY ONLY
[1(d)+2(c)+3(c)+4(a)+5(a)]
[1(e)+2(d)+3(d)+4(b)+5(b)]
(specify each expenses)
(Opening stock as per K+L(7)+(M)
(including sales returns / Issue returns of Goods)
[1(a)+2(a)+3(e)+4(c)+5(a)+6(a)+7(a)]
[1(b)+2(b)+3(f)+4(d)+5(b)+6(b)+7(b)]
PART - IV
OTHER STATEMENTS
1. Statement of Capital Assets Converted into stock in Trade and sale of fixed assets (if any)
2. Statement of Consignment sales
(by the consignee where the goods are received form the consignor outside the state)
3. Statement of Transfer of Right to use Goods
4. Statement of input tax credit on capital goods
A. In the case of capital goods where the value is below the limit prescribed
5. Statement of Details of Work Contract** (Optional)
(A) Contract receipts
(In the case of contractor)
RECEIPTS DURING THE YEAR
(B) Contract awarded
(In the case of an awarder including a contractor who awards sub contract)
PAYMENT DURING THE YEAR
** Annex Separate statements containing the details of awarder/contractor, nature of work, work order and date, contract amount, contract receipt/payments and tax paid of individual contracts.
PART - V
FINANCIAL RESULTS
1. Summary Results of Tax
3. Statement of taxes etc. paid/payable during the year**
**Attach separate statement of month wise payments with details of instruments submitted
DECLARATION
1. ................................ (Name of the authorized signature) in my capacity as ........................................ (Name & Address of the dealer do hereby) (designation) of declare that the particulars given above are true and correct to the best of my / our knowledge, information and belief and all information furnished here are in accordance with our books of accounts and the returns submitted as per Form Number .......................
1. The above statement shall be signed by the dealer or the person authorized to sign the return under the Value Added Tax Rules ............................
2. The above particulars shall be prepared by the dealer and submitted along with form No..................
Verified. The Audit report in Form No...................under the Value Added Tax Rules is annexed.
Notes :-
Quantitative particulars of principal items shall be given separately in a suitable format.