Submission of audit report in Form AR-1 for the year 2012-13 by dealers having turnover of Rs. 10 crores or more in 2011-12 or 2012-13. - F.3(384)/Policy/VAT/2013/1258-1270 - Delhi Value Added Tax
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Extension of audit filing deadline for large dealers permits later submission of Form AR-1 under VAT procedural rules. Extension of the filing deadline for the audit report in Form AR-1 for dealers meeting the specified turnover threshold in the relevant years; the notification partially modifies an earlier notification and extends the due date by exercise of powers under Section 49 and 70 read with Rule 42A, and directs departmental dissemination and professional compliance, noting peer review of selected cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of audit filing deadline for large dealers permits later submission of Form AR-1 under VAT procedural rules.
Extension of the filing deadline for the audit report in Form AR-1 for dealers meeting the specified turnover threshold in the relevant years; the notification partially modifies an earlier notification and extends the due date by exercise of powers under Section 49 and 70 read with Rule 42A, and directs departmental dissemination and professional compliance, noting peer review of selected cases.
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