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of <h1>Delhi VAT Act: Audit Report Filing Procedure for Dealers with Rs. 10 Crore+ Turnover; Exemptions Apply</h1> The Government of the National Capital Territory of Delhi has issued a notification detailing the procedure and form for filing an Audit Report under the Delhi Value Added Tax Act, 2004. Registered dealers with a gross turnover of Rs. 10 Crore or more in 2011-12 or subsequent years must submit the audit report in Form AR-1 within seven and a half months from the end of the financial year. Dealers dealing exclusively in certain commodities or with 100% export turnover are exempt. This requirement is effective from the financial year 2012-13, with submissions due by November 15, 2013.
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