Audit report filing requirement extended to a later deadline for specified dealers; no further extensions permitted. Dealers with turnover at or above the specified threshold in 2011-12 or 2012-13 must submit the audit report in Form AR-1 for 2012-13; the Commissioner extends the filing deadline to 31/12/2013 instead of the earlier date, under Section 49 and Section 70 of the Delhi VAT Act read with Rule 42A, while retaining other notification provisions.