Tamil Nadu Government permits Manual Filing of VAT Audit Report for the Assessment Year 2017-18

Nov 26, 2018 | by Avantis RegTech Legal Research Team

Under 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 a year, exceeds Rs. 1 crore 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, within such period as may be prescribed.

For the assessment year 2017-18 only for the transactions covering 3 months that is April 2017 to June 2017, exceeds Rs. 1 crore, every registered dealer has to file Form-WW in the manner prescribed under the said provision.

Considering the filing of Form-WW for the limited period for the assessment year 2017-18 (that is up to June 30, 2017) the registered dealers under the Tamil Nadu Value Added Tax Act, 2006 are permitted to file their audit report manually.

In view of the above, 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 dated January 29, 2016 without insisting on electronic filing.

[Letter No. Drafting Cell-I/36977/2018]

URL: https://ctd.tn.gov.in/documents/10184/188169/Manual%20filing%20of%20Form%20WW/79761889-9255-4ae0-a0ea-1cea1a7de421


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