TMI BlogProcedure to be followed by Special Auditor for conducting Special Audit under Section 58A of the DVAT Act, 2004X X X X Extracts X X X X X X X X Extracts X X X X ..... 31-39 Dated : 19.12.2013 CIRCULAR NO. OF 2013-14 Sub: Procedure to be followed by Special Auditor for conducting Special Audit under Section 58A of the DVAT Act, 2004 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. This issues with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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