Nov 302017

The following are the statutory obligations for the month of December 2017

Due Date
GSTR 3B Return filing for the month of November 201720-12-2017
GSTR 1(Jul-Sep) filing for Taxpayers with Less than 1.5 Crores turnover31-12-2017
GSTR 1 (For Jul,Aug & Sep 17) filing for taxpayers with more than 1.5 Crores Turnover31-12-2017
GSTR 4 (Jul-Sep 17) Return for compounding dealers24-12-2017
Tran - 1 form for claiming the Transition Credit27-12-2017
Income-taxDeposit of TDS deducted during the month of November 2017
Click Here for Payment
Income-taxAdvance Tax 3rd InstalmentClick here for payment 15-12-2017
TNVATSubmission of Form WW TNVAT Audit Report for the year 2016-1731-12-2017
ESIESI Payment for the month of November 201715-12-2017
PFPF Payment for the month of November 201715-12-2017

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Dec 302016

As you are aware, the last date for filing the Form WW (TNVAT Audit Report) for the year 2015-16 is 31st December 2016.

In view of the representations made by the dealers, the last date for the Assessees having their principal place of business (or) additional place of business in the Revenue Districts of Chennai, Kanchipuram, Thiruvallur & Vellore has been extended till 10th January 2017. The assessees covered under this areas can file their Form WW (TNVAT Audit Report) on or before 10th January 2017.

The relevant notification in this regard is reproduced below :-

Download (PDF, Unknown)

Nov 172016

As you are aware , the last date for filing the TNVAT Audit Report in Form WW is 31st December every year.

For the year 2015-16, the last date for filing the same is 31st December 2016.

Recently, the TNVAT department has introduced a new Form WW for filing the VAT Audit Report. There was a confusion about the applicability of this new form.

The TNVAT Department has clarified that the new format is not applicable for the year 2015-16 & it is applicable for the year 2016-17 only.

In view of the above, for the year 2015-16, TNVAT dealers who are liable to submit the VAT Audit Report may submit the reports in the old format only.

Source :-


May 282014

From October 2012 onwards under the TNVAT act, the dealers were required to file Annexure – I A in respect of purchases/transactions for which Statutory forms (viz Form C / Form F), are to be issued. This was done with a view of downloading the Statutory Forms (Form c & F) from the e filing portal itself. Till date these forms can be generated only upto six months from the date of filing. This was causing undue hardship to the dealers in generation of forms and many dealers were unable to download the forms which are more than 6 months old.

The TNVAT department has now announced that this restriction of 6 months for download of forms have been removed and now the dealers will be able to download the C forms pertaining to the period from October 2012 to October 2013.

The department has made this facility for the dealers to clear the backlog in issue of statutory Forms. This facility is available only upto 10th August 2014. All the dealers who have missed to download the Statutory forms from October 2012 can make use of this opportunity and download the forms online now.

Source :-

The relevant announcement in the TNVAT efiling website is reproduced below :-

Download (PDF, Unknown)

Jun 092013



Every registered dealer whose turnover including zero-rate sale and sale in the course of inter-state trade or commerce as specified in Section 3 of the Central Sales Tax Act, 1956 in a year, exceeds one crore rupees shall get his accounts audited by an Accountant and submit the report to the Assessing authority within the stipulated time.


This audit requirement is not applicable to the following :-

(i)                 Departments of Central & State Governments,

(ii)               Local Authorities

(iii)             The railway administration as defined under the Railways Act, 1989

(iv)             Tamilnadu State Road Transport Corporations and

(v)               Similar such dealers, as may be notified by the Government.


The Form of audit report shall be Form – WW. This form shall be prepared,signed and certified by Accountant , in duplicate , and shall be submitted to the Assessing Authority.


The last date for filing TNVAT Audit Report is 9 month from the end of the year. (ie) 31st December every year. (Previously, the time limit for submission of audit report was 7 months from the end of the year). (ie.,) For the year ended 31st March 2013, the Report shall be submitted on or before 31st of October 2013.


A Chartered Accountant as defined in the Chartered Accountants Act, 1949 or a Cost Accountant as defined in the Cost and Works Accountants Act, 1959  can conduct the audit.


v     Purchase Account

v     Sales/Stock Transfer account

v     Production cum stock account

v     Stock Register

v     Input tax adjustment account showing opening balance, claim during the period, output tax, adjustments,reversals,etc.,

v     Capital Goods input tax adjustment account

v     Record of sales through agents

v     Record of purchases/goods received for sale from principal

v     Invoices

v     Certificate of Industrial Inputs

v     Register of Certificates Issued

v     Register of Certificates received

v     Register of delivery notes

v     Cash book

v     Bank book

v     General Ledger



Turnover for VAT audit includes .

–                      Taxable Turnover

–                      Zero rated sales

–                      Exempted Sales

–                      Inter state sales

–                      Purchases turnover assessable to tax u/s. 12 of TNVAT Act (purchases from unregistered dealers)

–                      Sale of Capital Goods (Example-Sale of Car by the assessee)

–                      Value of Stock Transfer (outward)


If any dealer fails to get his accounts audited and submit a report of such audit within the prescribed period, the registered dealer will be required to pay a sum of Rs. 10000/- as penalty in addition to any tax payable, in respect of the said period. The assessing authority also has got the powers under the act to compel the dealer to submit the audit report.

 Click here to send an enquiry/clarification or Comment below the Post

B S Sridhar & Co., Contact us @ 91-44-45540180 / 91-90804 33131. 

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