Dropping from audit proceedings - VAT - Delhi - VAT AUDIT/HQ/2013-14/2920-2927

DEPARTMENT OF TRADE TAXES VAT AUDIT BRANCH, 12TH FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI No. VAT AUDIT/HQ/2013-14/2920-2927 Dated : 24/07/2013 CIRCULAR The: VAT Audit Branch, KCS Branch, Spl. Zone Branch and other Wards have been assigned the audit of the business affairs of dealers u/s 58 of DVAT Act, 2004 based on the risk profile of the dealers. Amongst such selected cases, some cases pertain to the dealers who are engaged exclusively in exempted/tax free items. In this regard, it is clarified that such cases of dealers engaged exclusively in exempted/tax free items may not be taken up for audit, even if a notice of audit has already been issued to the dealer. Such cases may be dropped from audit proceedings with the approval of concerned Zonal Joint/Addl. Commissioner Th is i ssu e s wit h t he pr i or a p p ro val of Commissioner, VAT. (P . R. KAUSHIK) VATO, HQ, VAT AUDIT Dated : 24/07/2013 No. VAT AUDIT/HQ/2013-14/2920-2927 1. PS to Commissioner (T T) , Deptt. OfTrade Taxes. 2. AII Spl. Commissioners, Deptt. Of Trade Taxes. 3. All Addl Comrnissioners/Joint Commissioners, Deptt. of Trade Taxes. 4. Dy Director (Policy), Deptt. Of Trade Taxes. 5. Dy Director (R S), Deptt. Of Trade Taxes 6. All VATOs/AVATOs, of all Wards of Operations through Zonall/I-charge, Deptt. Of Trade Taxes. 7. Programmer (EDP), Deptt. Of Trade Taxes with the request to upload the circular on the website of the department. 8. Guard File (P. R. KAUSHIK) VATO, HQ, VAT AUDIT