Audit Assessment under section 36 of the Assam Value Added Tax Act-2003

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....he Assam Value Added Tax Act-2003 No. CTS-81(Pt.)/2007/42: It is noticed that advent of GST has pushed the statutory functions under Assam Value Added Tax (AVAT) to back seat. Audit assessment is one of the major activities that is required to be undertaken by the Assessing Authorities scrupulously in order to ensure proper realisation of revenue and ascertain accounting compliance on the part ....

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....nsequently, the department will incur irreparable loss of revenue. Therefore, in order to press upon the Assessing Officers to expedite effective VAT Audit assessment, the following instructions are hereby issued for strict compliance: 1. The selection of appropriate cases as per norms prescribed under Rule 22 of the Assam Value added Tax Rules-2005 to be assessed by the Zonal Deputy C....

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....orty-five days from the date of allocation. 5. The audit assessment cases pertaining to F/Y. 2015-16 and 2016-17 shall be selected and allotted henceforth on a monthly basis by the allotting officers. 6. All Deputy Commissioner of Taxes/Assistant Commissioner of Taxes/Superintendent of Taxes entrusted with the work of audit assessment under AVAT Act-2003 shall henceforth furnish ....

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....ia webmail<gstcell.taxassam.org> 8. The minimum number of audit assessment cases to be disposed by various Assessing officers in a month is fixed as follows: (i) Deputy Commissioner of Taxes (Zones) 7 (ii) Assistant Commissioner of Taxes (Central Audit) 15 (iii) Superintendent of Taxes (Central Audit) 15 (iv) Assistant Commissioner of Taxes (Zones) 20 ....