Audit report filing requirement: large dealers must submit Form AR-I and face scheduled audit assignment after the filing deadline. A statutory audit filing regime requires registered dealers meeting the specified gross turnover threshold to furnish an audit report in Form AR-I within the prescribed post-year-end period. The requirement applies to dealers whose turnover exceeded the threshold in the relevant year or any subsequent year, excludes dealers dealing exclusively in First Schedule commodities and wholly export dealers, and must be filed in duplicate within the time limit set by the notification.
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Provisions expressly mentioned in the judgment/order text.
Audit report filing requirement: large dealers must submit Form AR-I and face scheduled audit assignment after the filing deadline.
A statutory audit filing regime requires registered dealers meeting the specified gross turnover threshold to furnish an audit report in Form AR-I within the prescribed post-year-end period. The requirement applies to dealers whose turnover exceeded the threshold in the relevant year or any subsequent year, excludes dealers dealing exclusively in First Schedule commodities and wholly export dealers, and must be filed in duplicate within the time limit set by the notification.
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