The Commercial Tax department, Tamil Nadu has issued a letter allowing the manual filing of audit report under the Tamil Nadu Value Added Tax (TNVAT) Act.
According to a letter issued by the Additional Chief Secretary, T V Somanathan IAS, “Considering the limited time left for filing of audit report, all the Assessing Authorities are instructed to accept manual filing of Form-WW in the revised format as mandated in Section 63-A of the Tamil Nadu Value Added Tax Act, 2006 as prescribed in G.O.(Ms.) No. 18, Commercial Taxes and Registration Department, dated 29.01.2016 for the year 2017-18, even if it is not supported with Trading and Profit & Loss Account for the period from 01.04.2017 to 30.06.2017. However, the Assessing authorities are directed to obtain the Trading and Profit & Loss Account for the period from 01.04.2017 to 30.06.2017, from those dealers who have filed Form-WW for the year 2017-18, at a later date i.e., on or before 28,02.2019.”
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As per Section 63-A of the Tamil Nadu Value Added Tax Act, 2006, every registered dealer whose total turnover including zero-rate sale and sale in the course of inter-state trade or commerce in the year 2017-18 (up to 30.06.2017), exceeds one crore rupees shall get his accounts in respect of that year, audited by an Accountant and submit a report of such audit in the prescribed form, duly signed and verified by the Accountant, to the assessing authority, on or before 31.12.2018.
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