66. Submission of audit report. - M. VAT RULES

 

66. Submission of audit report. -

 
The report of the audit under section 61 shall be submitted within eight months of the end of the year to which the report relates.
(In rule 66 of the principal rules, for the words “within eight months” the words “within ten months” are substituted with effect from 1st April 2007, and amended rule 66 is as under, as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
66. Submission of audit report. - The report of the audit under section 61 shall be submitted within ten months of the end of the year to which the report relates.