Monday, October 1, 2012

TN VAT Audit - Applicability Clarification

Circular under Tamil Nadu Value Added Tax

Circular No. 09 / 2012  Dated 14th September, 2012
Sub: TNVAT Act, 2006 – Commercial Taxes Department –Introduction of Section 63-A under the
Act – Clarification Issued – Regarding.

A new Section 63-A to TNVAT Act, 2006 was introduced by Act No.18 of 2012 requiring a registered dealer to get his accounts audited by an accountant if the total turnover of the dealer including zero rate sale and sale in the course of inter-state trade or commerce as specified in section 3 of the CST Act, 1956 exceeds one crore rupees in a year.

Rule 16A of TNVAT Rules, 2007 provides for submission of such audit report in form WW as per G.O.Ms.No.119, CT&R (B1) Department, dated:30-08-2012.

This amendment takes effect from 30-08-2012 as per G.O.Ms.No.118, CT&R (B1) Department, dated: 30-08-2012.

It is brought to the notice of all the officers that submission of Audit Report in Form WW is applicable from the financial year 2011-12 onwards.

Sd/- R. Kirlosh Kumar
Commissioner of Commercial Taxes (FAC)


  1. without apply of section 63A the Assessing officer's passed order under CST Act; what is the remedy?

  2. IN TRICHY SRIRANGAM CIRCLE THE ASSESSING OFFICERS ARE IN practice to invoking Section 63A of the TNVAT Act by passing of Assessment orders under CST Act; what is the remedy?