Procedure to be followed by Special Auditor for
conduCting Special Audit under Section 58A of the DVAT Act, 2004
Circular No.
F/V Audit/Spl. Audit/2012/4231-39
Dated :
19/12/2013
1.
Special Auditor should always mention the name of the dealer, along with its
TIN, whose accounts are to be audited and the period of Audit in the covering
letter in all communications made in respect of that dealer.
2. The
procurement of documents required for Audit would be the joint responsibility
of the Special Auditor and the concerned Asst. Commissioner/VATO. In case of
difficulty in obtaining the documents, the Special Auditor shall immediately
get in touch with the concerned Additional/Joint Commissioner. If required a
legal notice will be issued by the Additional/Joint Commissioner to the dealer
who shows reluctance in furnishing the documents within due time.
3.
Preliminary discussions between the Special Auditors and the dealer can be held
either at the dealer's premise or at the Office of the Addl. Commissioner.
4. Special
Auditors are permitted to visit branch offices/back up offices of the dealer
for audit verification.
5.
During the course of Audit, if there are any queries regarding the
classification of goods, taxability or the rate of tax etc. the same may be brought
to the notice of the concerned Addl. Commissioner (Zone) and the Addl. Commissioner
(Audit) would get them clarified before the submission of final report.
6. All correspondences to the dealer shall
also be through email and a copy of the same shall be marked to the zonal Addl.
Commissioner and also to the Addl. Commissioner (VAT Audit).
7.
Special Auditor shall brief the Addl. Commissioner (Zone) and the Addl. Commissioner
(Audit) on any important development/detection during the audit.
8. Special
Auditor shall submit a detail audit report in Form AR-l and shall cover various
risk parameters of the dealer provided by the Department. In addition, the auditor
shall point out any other significant adverse observations recorded during such
audit. Three copies of report shall be submitted (i) Addl. Commissioner (Zone)
(ii) Addl. Commissioner (Audit) and (iii) Asst. Commissioner (Ward).
9.
Special Auditor may have to make a presentation on his findings before the Commissioner.
10.
Special Auditor will provide necessary professional help during default
assessment proceedings by the Asst. Commissioner. .
11. The
Special Auditors shall submit bill in consonance with Circular dated 06.12.2013
of the Department to the concerned Zonal Addl./Joint Commissioners who would verify
and forward the bill to the Addl. Commissioner (Audit).
12. The
assignment of further audit work to the Special Auditor would depend on the quality
and timeliness of his report.
Regards
CA. Mona Singhal
Partner
Arpit Gupta & Associates
Chartered Accountants
701, Nirmal Tower,
26, Barakhamba Road,
Connaught Place, Delhi-110001
Mobile:- 8130711885, 9873082769
Website: www.caaga.co.in
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