16.-A. Procedure for Filing Audit Report


(1) Every registered dealer liable to get his accounts audited as per sub-section (1) of section 63-A shall furnish audit report in electronic Form WW within nine months from the end of the financial year.



Provided that the audit report in Form WW to be furnished under this sub-rule, by the registered dealer having his principal place of business or additional place of business in the revenue districts of Chennai, Kancheepuram, Thiruvallur, Cuddalore, Thoothukudi or Tirunelveli, for the financial year 2014-15 on or before 31st December, may be furnished on or before 31st January 2016.


(2) The notice for levy of penalty will be issued in Form – RR]






 1. Rule 16-A inserted by Notn. No. SRO A-23(a-2)/2012 dated 30.08.2012 effective from 30.08.2012.