30 November 2013
"Rule 66. The report of the audit under section 61 shall be submitted electronically within nine months and fifteen days from the end of the year to which the report relates." The due date for uploading audit report, in Form 704, for the financial year 2012-13 shall be 15th January, 2014. . . https://www.caclubindia.com/share_files/mvat-audit-2012-extension-of-due-date-52734.asp#.UpmpXcQW11b