44. Audit report under section 63
(1) The report of audit under section 63 to be furnished by the specified authority (as defined in the explanation to subsection (1) of section 63) shall be in Form 217 and shall contain following particulars, namely:-
(a) verification of accounts and documents as mentioned in rule 45,
(b) certificate containing a report as to -
(i) correctness of the tax credits claimed by the dealer during the period under report, and
(ii) whether the dealer has employed fair and reasonable method as required under sub-section (11) of section 11 of the Act;
(c) whether the dealer has made the true and proper calculation and payment of tax as required under the Act.
(2) Every registered dealer who is required to obtain the audit report under section 63 shall within a period of thirty days from the date of obtaining such report, submit the following documents by the way of uploading on the website of this department as under :
(i) audit report in Form 217.
(ii) scanned copy of statment of particular duly signed by the authority and its soft copy ,
(iii) scanned copies of the list of all the statutory Forms and its soft copy.
(iv) scanned copies of statutory Audit Report and Statment of observation, comments and notes obtained from Charatered Accountant , and
(v) an undertaking in following manner duly signed by the dealer or by the person referred to in section 65,
Provided that the true copy of the audit report related to the year 2006- 2007 may be submitted by the registered dealer on or before the 31st December, 2007(3) "Every registered dealer whose total turnover in respect of any particular year exceeds rupees one crore taxable turnover exceeds rupees twenty lacs shall get his accounts verified and audited by a specified authority.
Provided that the provision made under this sub-rule shall apply to the audit reports related to the year 2006-2007 and the years subsequent to the year 2006-2007
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