Tax audit software-based dealer selection and ITC verification drive assessment-year compliance under Uttar Pradesh VAT procedures. Selection of dealers for tax audit for assessment year 2016-17 is to be made through software on the basis of prescribed risk parameters under the Uttar Pradesh Value Added Tax Act, 2008 and the VAT Rules. Tax audit proceedings are to be undertaken by the Joint Commissioner and related officers through the online MIS and Tax Audit module, with certain categories excluded from audit processing. Verification of input tax credit and other checks are to be conducted by the Tax Audit Officer himself, while the Zonal Additional Commissioner must ensure compliance and review reports, monthly statements, and assessment orders in accordance with the Tax Audit Manual.
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Tax audit software-based dealer selection and ITC verification drive assessment-year compliance under Uttar Pradesh VAT procedures.
Selection of dealers for tax audit for assessment year 2016-17 is to be made through software on the basis of prescribed risk parameters under the Uttar Pradesh Value Added Tax Act, 2008 and the VAT Rules. Tax audit proceedings are to be undertaken by the Joint Commissioner and related officers through the online MIS and Tax Audit module, with certain categories excluded from audit processing. Verification of input tax credit and other checks are to be conducted by the Tax Audit Officer himself, while the Zonal Additional Commissioner must ensure compliance and review reports, monthly statements, and assessment orders in accordance with the Tax Audit Manual.
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