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    <title>Regarding file audit report in Form-AR-1</title>
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    <description>A statutory audit filing regime requires registered dealers meeting the specified gross turnover threshold to furnish an audit report in Form AR-I within the prescribed post-year-end period. The requirement applies to dealers whose turnover exceeded the threshold in the relevant year or any subsequent year, excludes dealers dealing exclusively in First Schedule commodities and wholly export dealers, and must be filed in duplicate within the time limit set by the notification.</description>
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      <description>A statutory audit filing regime requires registered dealers meeting the specified gross turnover threshold to furnish an audit report in Form AR-I within the prescribed post-year-end period. The requirement applies to dealers whose turnover exceeded the threshold in the relevant year or any subsequent year, excludes dealers dealing exclusively in First Schedule commodities and wholly export dealers, and must be filed in duplicate within the time limit set by the notification.</description>
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