THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX RULES, 2005) FORMS
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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 ...................................................................

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.

Place :	Signature
Date :	Chartered Accountant / Cost Accountant with memership number

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)

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 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.

Place :	Signature
Date :	Chartered Accountant / Cost Accountant with memership number

Note :-

1. Delete whichever is not applicable

THE UTTARAKHAND ( THE UTTARANCHAL VALUE ADDED TAX RULES, 2005)

FORM NO. XXXII

AUDIT REPORT

(SEE RULE 54)

To,

The Assessing Authority

STATEMENT OF PARTICULARS

PART - I

GENERAL INFORMATION

1.	Name of the dealer / person
2.	Address with phone, Fax, E-mail etc. (of the principal place of business)
3.	Name and Address of Branch (s) / Godown (s), and manufacturing units (if any) within the State of
4.	Name and Address of Branch (s) Godown (s) / and manufacturing units (if any) outside the State of ..................
5. (c)	(a) Tax identification No. (Tin) Central Sales Tax Registration No. (CST No.)
6.	Other identification Nos (such as)
(a)	Income Tax Pan No.
(b)	Central Excise Registration No.
(c)	Service Tax Registration No.
(d)	SSI No.
(e)	IEC Code No.
(f)
7.	Status of the dealer [such as proprietary / partner ship / company / others- (if any) specify]
8.	Change in the constitution during the year (if any)
9.	If not proprietary, indicate name and address of partners, Directors and their share of interest
10.	Return period under Audit (Financial year)
11.	Nature of business/resale/manufacture/importer/exporter/work contractor/lesser/other (please specify)
12.	Details of Change in the nature of business (if any)
13.	(a) List of books of accounts maintained (in case books of accounts maintained in a computer system, mention the books of accounts generated by such computer system)
(b)	List of books of account examined
(c)	Method of accounting followed
(d)	Whether there has been any change in the method of accounting following in the immediately preceding year, if so details of deviation
(e)	Method of valuation of stock
14.	Particulars of (operating) Bank Accounts Name of bank
	Branch
	Account No.
15.	Total number of employees (optional)
16.	List of statutory forms obtained from the Commercial Tax Office with serial numbers which were used during the year (Form Nos. C, EI, EII, F, H, Form 16 and others, if any)
17.	Appeals and Revisions under VAT / CST Act pending as at the year end with address of the authority, date of filing the appeal and period of assessment
18.	Details of penalty / security Deposit / Compounding fee / levied or paid during the year.
19.	Details of shop inspection conducted (optional)
20.	Details of Audit Visit and Audit Cinducted under section................of VAT Act.
21.	Details of compliance / Non compliance of Registration procedure / Renewal procedure during the audit period.
22.	Detail of the Commodities / Goods dealt with

	Description / Name of the goods	Schedule No. / Entry No.	HSN Code	Rate of tax
	(1) Goods manufactured and sold
	(2) Goods purchase and sold
23.	Other information (if any) (specify)

PART - II

A. MANUFACTURING RESULT

A.	STOCK	OPENING	CLOSING
	(1) Raw materials (Direct Materials)
	(2) Work in progress
	(3) Consumables (indirect materials)
	(4) Others (specify)
	(5) Total (1+2+3+4)
	(6) Cost of goods in the opening stock elegible to claim input tax credit U/s (only during the transition year i.e. year from sales tax to VAT)
B.	Purchase / Receipts of Goods and Debit Note transactions (including Purchase / Returns / Receipt Returns of Goods)	Purchase	Debit Notes transactions/returns
	(1) Purchase intra State
	(a) From / to VAT registered dealers other than (b) below
	(b) Form / To Compounding / Presumptive / Sales tax Dealers
	(c) From / To Others (including unregistered dealers)
	(d) Total [(a)+(b)+(c)]
	(e) Net purchase (Purchase Value less Debit note value)
	(2) Purchase Interstate
	(a) Goods liable to Entry Tax and eligible for special rebate
	(b) Others
	(c) Total (A+B)
	(d) Net purchase (Purchase Value less Debit note Value-
	(3) Interstate Stock transfer Receipt
	(a) Head Office
	(b) Branch (s)
	(c) Total (A+B)
	(d) Net stock transfer
	(4) (a) Import form out side the Country
	(b) Net import (less return)
	(5) (a) Others
	(b) Others-Net (less-return)
	(6)Total [B1(d)+B2(c)+B3(c)+B4(a)+B5(a)]
	(7)Total Net Purchases [B1(e)+B2(d)+B3(d)+B4(b)+B5(b)]
C.	Direct Expenses (specify each expenses)
	(a)
	(b)
D.	Total (Opening stock as per A5+B7+D)
E.	Cost of Goods manufactured during the year [D(-) closing stock as per A5

B. TRADING RESULTS OF MANUFACTURED GOODS

		Opening	Closing
F.	Stock of Finished goods. (Manufactured)
G.	Cost of Goods Manufactured during the year (same figures as per E)
H.	Cost of Goods meant for sale during the year (opening stock of finished goods as per F+G)
I.	Sales / Issue of finished goods and credit note transactions (Including sales returns/Issue returns of Goods)	Sales	Credit Note Transactions / returns
	(1) Sales Intra State (a) Sales (b) Net Sales
	(2) Intra State Stock Transfer (a) Stock transfer (b) Net stock transfer
	(3) Sales Inter State (a) Sales
	(i) Sales against "C" Forms
	(ii) Sales against "D" Forms
	(iii) Sales in transit
	(iv) Others (specify)
	(v) Total [(i)+(ii)+(iii)+(iv)]
	(vi) Total net interstate sales
	(b) Stock Transfer out words
	(i) To / From Head Office
	(ii) To / From Branches
	(iii) Total [(i)+(ii)]
	(iv) Net stock transfer
	(4) (a) Exports of outside the country
	(b) Net export
	(5) (a) Deemed export sale
	(b) Net deemed export sale
	(6) (a) Others (specify)
	(b) Net others
	(7) Total [1(a)+2(a)+3(a)(v)+3(b)(iii)+4(a)+5(a)+6(a)]
	(8) Total Net Sales / issues [1(b)+2(b)+3(a)(vi)+3(b)(iv)+4(b)+5(b)+6(b)]
J.	Gross profit

PART - III

FOR TRADING ACTIVITY ONLY

		Opening	Closing
K.	Stock
L.	Purchase / Receipt of Goods and Debit Note transactions (including purchase / returns / receipt returns of goods)	Purchase	Debit Note Transactions
	(1) Purchase Intra State
	(a) Form / To Vat Registered dealers other than (b) below
	(b) From / To Compounding / Presumptive / Sales Tax Dealers
	(c) From / To Others (including unregistered dealers)
	(d) Total [(a)+(b)+(c)]
	(e) Net purchase (Purchase Value less Debit note value)
	(2) Purchase Interstate
	(a) Goods liable to entry tax and eligible for special rebate
	(b) Others (specify)
	(c) Total (A+B)
	(d) Net purchase (Purchase Value less Debit note value)
	(3) Inter State Stock transfer receipts
	(a) Head Office
	(b) Branches
	(c) Total [(a)+(b)]
	(d) Net stock transfer
	(4) (a) Imports from outside the Country
	(b) Net import (less return)
	(5) (a) Others. Purchase
	(b) Others-Net (less-return)
	(6) Total [1(d)+2(c)+3(c)+4(a)+5(a)]
	(7) Total Net Purchase [1(e)+2(d)+3(d)+4(b)+5(b)]
M.	Direct Expenses (specify each expenses)
N.	Total (Opening stock as per K+L(7)+(M)
O.	Sales / Issue of finished goods and credit note transaction (including sales returns / Issue returns of Goods)	Sale	Credit Notes Transaction / returns
	(1) Sales Intra State
	(a) Sales
	(b) Net Sales
	(2) Intra State stock transfer
	(a) Stock transfer
	(b) Net stock transfer
	(3) Sales Inter State
	(a) Sales against "C" Forms
	(b) Sales against "D" Forms
	(c) Sales in transit
	(d) Others (specify)
	(e) Total [(a)+(b)+(c)+(d)]
	(f) Net interstate sales
	(4) Inter State stock transfer
	(a) To / Form Head Office
	(b) To / Form Branches
	(c) Total [(a)+(b)]
	(d) Net stock transfer
	(5) (a) Export to outside the country
	(c) Net export
	(6) (a) Deemed export sale
	(b) Net deemed export sale
	(7) (a) Others (specify)
	(b) Net-others
	(8) Total sales / issues [1(a)+2(a)+3(e)+4(c)+5(a)+6(a)+7(a)]
	(9) Net Sales / issues [1(b)+2(b)+3(f)+4(d)+5(b)+6(b)+7(b)]
P.	Gross profit

PART - IV

OTHER STATEMENTS

1. Statement of Capital Assets Converted into stock in Trade and sale of fixed assets (if any)

Sl. No.	Description of Capital goods / Assets	Date of acquisition/purchase	Cost at the time of acquisition purchase	Amount at which the capital assets is converted into stock in trade	Sale value (It sold)	Rate of tax	Tax	Remark
1	2	3	4	5	6	7	8

2. Statement of Consignment sales

(by the consignee where the goods are received form the consignor outside the state)

Sl. No.	Particulars	Amount
1.	Opening Stock
2.	Goods received (consignor wise details)
3.	Sales
4.	Tax collected
5.	Tax Remitted
6.	Goods returned (consignor wise details)
7.	Closing Stock

3. Statement of Transfer of Right to use Goods

Sl. No.

Description of goods

Lease rentals received

Rate of tax

Tax collected

Tax remitted

4. Statement of input tax credit on capital goods

Purchase Value (Rs.)
Sl. No.	Name of the Capital Goods	Schedule No. & Entry No.	Date of purchase	Local Purchase	Inter-State Purchase	Import from outside the
1	2	3	4	5	6	7

Input tax paid on	Entry tax paid on	Purchase tax paid (it purchase locally from un registered dealers)	Input tax credit availed during the year	Balance input tax credit carry forwarded to next year (Rs.)
8	9	10	11	12

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)

Sl. No.	Particulars	No. of Contract of contract	Total Amount of contract Value (Rs.)	Total amount of contract value received / paid upto 31st march previous year
1.	Pending contracts as on 1st April
2.	New Contract under taken during the year
3.	Total (1+2)
4.	Contracts Pending as on 31st on March

RECEIPTS DURING THE YEAR

Sl. No.	Particular	Total amount (Rs.)	Deduction as per the VAT Act	Taxable T.O.	Tax rate	Tax Due	Tax Remittance deduction
Sl. No.	Particular	Total amount (Rs.)	Deduction as per the VAT Act	Taxable T.O.	Tax rate	Tax Due	By T.D.S.	Along with return	Total
1.	Pending contracts as on 1st April
2.	New Contract under taken during the year
3.	Total (1+2)
4.	Contracts Pending as on 31st on March

(B) Contract awarded

(In the case of an awarder including a contractor who awards sub contract)

Sl. No.	Particulars	No. of Contract awarded	Total Amount of value (Rs.)	Total amount of contract value paid upto 31st March previous year
1.	Pending contracts as on 1st April
2.	New Contract under taken during the year
3.	Total (1+2)
4.	Contract Pending as on 31st on March

PAYMENT DURING THE YEAR

Sl. No.	Particular	Total (Rs.)	With TDS	Without TDS	Tax Deducted at Source	Tax Remittance Details
Sl. No.	Particular	Total (Rs.)	With TDS	Without TDS	Tax Deducted at Source	Amount	Remittance Details
1.	Pending Contracts as on 1st April
2.	New Contract under taken during the year
3.	Total (1+2)
4.	Contracts Pending as on 31st March

** 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

Sl. No.	Particulars	Amount
1.	Tax Credits
1.1	Input tax paid in local purchase of goods
1.2	Input tax paid on capital goods (Eligible amount only)
1.3	Purchase tax paid (Eligible for special rebating obly)
1.4	Entry tax paid (Eligible for Special rebating only)
1.5	Entry tax paid on capital goods (Eligible for special rebating only)
1.6	Tax amount on credit note transaction (including sales return)
1.7	Tax amount eligible for tax credit on opening stock (During the transaction year only)
1.8	Others if any (Specify)
1.9	Total (1.1 to 1.8)
1.10	Excess input tax (Credit carried forward from previous year (if any)
1.11	Total amount for tax credits (1.9 + 1.10)
2.	Output tax
2.1	Tax due / collected as per sales invoice
2.2	Reverse Tax
2.3	Purchase tax due
2.4	Tax amount on debit note transactions (including purchase returns)
2.5	Others if any (Specify)
2.6	Total Output tax due (2.1 to 2.5)
3.	Net tax payable / creditable (Total of output tax-Total of input tax
4.	Tax due on interstate sales
5.	Net tax payable/ creditable
2.	Details of Refunds

Sl.	Particulars	Amounts Due	Refund effected	Balance Outstanding
1.	On Export U/s
2.	On Inter State U/s
3.	On inter State Stock Transfer U/s
4.	On unadjusted & Excess tax credit U/s
5.	Total

3. Statement of taxes etc. paid/payable during the year**

Sl.	Particulars	Amounts Payable	Amount Paid	Balance Payable
1.	VAT Act
2.	CST Act
3.	Entry Tax Act
4.	Others (Specify)
5.	Total Sub Details Under VAT Act
	a) Registration tax/Renewal Fee
	b) VAT
	c)Purchase tax
	d) Unauthorised /Illegal collection of tax
	e) Security Deposit
	f) Penalty
	g) Settlement Fee
	h) Interest
	i) Others (Specify)
	j) Total

**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 .......................

Place	Name
	Signature & Designation
	(Seal)

Note :-

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.

Place	Signature
Date	Chartered Accountant / cost Accountant with Member Ship No.

Notes :-

Quantitative particulars of principal items shall be given separately in a suitable format.