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The Jammu and Kashmir Value Added Tax Act, 2005. CIRCULAR
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Body CIRCULAR No. 569/AA/Grm/III/8897-99 Dated 3rd April, 2014

In order to review the progress of audit assessments authorized under section 39 of the J&K Value Added Tax Act, 2005, necessary feedback from concerned Assessing Authority is not only required but vital for evaluating the effects of assessments carried out.

In order to evaluate the performance of Commercial Taxes officer/Assessing Authority, a format annexed here as Annexure "A" is devised and circulated among Commercial Taxes Officers/Assessing Authorities with direction to furnish the requisite information strictly as per devised format within a period of twenty days. Failure to submit the requisite information shall be viewed seriously.

(Kifayat Hussain Rizvi), IAS

Commissioner Commercial Taxes J & K.

Annexure-A

Name of the Circle:-........................................................................

Name of the Commercial Taxes Officer/Assessing Authority:- .............................................................

No. of Dealers Registered as on 31-03-2011   Total No. of dealer who submitted their annual return for 2010-11   Total No. of dealer who failed to submit their annual return for 2010-11  
1   2   3  
Total No. of dealers forwarded for Audit Assessment for 2010-11   No. of dealers forwarded from S no. 2 on annexure-I   No. of dealers forwarded from S no. 3 on annexure-I  
4   5   6  

Details of authorizations received for audit assessment for 2010-11

S. No Name of the Dealer TIN Date of authorisation by Commissioner Commercial Taxes Taxable turnover during 2010-11 Amount of tax paid during 2010-11 Status after audit assessment (Self assessment confirmed/set-aside) Reason for self assessment confirmation set aside Major observation made during audit assessment Demand Created Demand/ arrears recovered Demand Recoverable Reason for not recovering the demand Remarks

1

2

3

4

5

6

7

8

9

10

11

12

13

14

                           
                           
Total