Audit report filing obligation clarified with exemptions for First Schedule traders and exporters, and procedural options for inter state data. Clarifies AR-1 audit report obligations: dealers with turnover meeting the Rs.10 crore threshold for 2011-12 or 2012-13 must file AR-1 for 2012-13, but exemptions apply for dealers dealing exclusively in First Schedule commodities or exclusively in exports if incidental annual turnover remains up to Rs.5 lakh. Part 7A may be satisfied by furnishing Block R 10 data from the CST return filed online prior to AR-1 submission. A dealer whose 2012-13 turnover falls at or below the lower threshold is exempt from AR-1 for 2012-13. AR-1 must be submitted to the ward incharge by 2 December 2013.