03 December 2007
Gujarat VAT Section 63 (2) :- If any dealer liable to get his accounts audited under sub-section (1) fails to furnish a true copy of such report within the prescribed time, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, impose on him, in addition to any tax payable, a sum by way of penalty not exceeding rupees ten thousand, as he may determine.
Date extended The last date for filing audit report for the year 2006-07 is extended upto 31/12/2007 vide Notification No: (GHN-37) VAR-2007/ (13) dated 28th September, 2007 by inserting proviso to Rule 44(2) of the Gujarat Value Added Tax Rules.
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