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PART - A I. PERSONAL DETAILS OF THE DEALER: 1. Name & Address of the dealer 2. Status of the dealer (Whether Proprietary/Partnership/ Public Ltd Co./ Private Ltd Co.etc.) 3. Name of the person responsible for running the business/ responding to the department 4. Names of the Proprietor/Directors/ Partners of the firm as the case may be :
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5. Telephone Nos. 6. E-mail address II. BUSINESS DETAILS OF THE DEALER: 1. TIN of the business 2. Name of the Circle 3. Name of the Division 4. Whether registered U/CST Act 5. Income Tax PAN No. 6. Bank account details: (a) Name of the Bank (b) Branch name (c) Account No. (a) Name of the Bank (b) Branch name (c) Account No. 7. Whether Wholesaler/Distributor/Retailer 8. Whether having any branches
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If under declaration. whether it is under declaration or over declaration of tax 8. specify the addresses 12. specify the addresses 10. If so. Period up to which the previous audit was done 4. If so.conditioned 14. 2. whether the dealer has paid tax IV. seating capacity 13. If under declaration. Whether the dealer has filed Form VAT 213 7. Name and Designation of the Officer who conducted the last audit 3. servers & cleaners 15. DETAILS OF ACCOUNTS MAINTAINED: : : : : : : : : 1. Whether having any godowns 11.9. Whether Air. (a) Name of the person in charge of accounts (b) Phone No. Profession tax paid (a) for the firm (b) for the proprioter/partner/director (c) for the employees : : : : : : : : : III. Result of the previous audit 5. PREVIOUS AUDIT DETAILS: 1. whether tax is paid 6. Number of cooks. Date of audit last conducted 2. Whether the books of accounts are maintained : : : . If so.
) (d) Quantity / Value of the goods purchased: 12. If so. Whether ITC has been claimed on purchases from Non VAT dealers / Outside purchases : : : : : . The details of most frequent and voluminous purchases in the audit period (a) Name of the dealer from whom purchased: (b) TIN of the dealer (c) Name of the goods purchased (Obtain 10 purchase invoices randomly covering the audit period. Verify whether credit card sales are reflected in books of accounts 7. Whether the dealer is charging 14. Major inputs (purchases)( Commodities) (a) from within the State (b) from outside the State 11. Obtain the extract of daily sales : : 5.5% or 7.3. whether Entry Tax is paid on such purchases 16.) (d) Quantity / Value of the goods purchased: (a) Name of the dealer from whom purchased: (b) TIN of the dealer (c) Name of the goods purchased (Obtain 10 purchase invoices randomly covering the audit period. Whether the bills are issued through computer 4. Schedule No and entry under which the goods fall: 13. Whether the accounts are computerized 9. Check the value of the bills randomly for the Appropriateness of the value of the bill in the extract 6. Check whether there are any purchases liable to Entry Tax 15. Check whether the dealer is charging 12.5% on total value : 8. Books/records produced for audit 10.
Whether there are any purchases of negative list goods : : : : 25. Total ITC claimed on the return for the audit period: Rs. Whether those goods are available in the business premises 24. : Rs. whether any ITC has been claimed on Transit purchases (furnish details) : : : 20. Verify whether there are any sales of movable assets : 27. whether any ITC has been claimed on such negative list goods (furnish details on separate sheets) : 26. Is there a banquet hall attached to the hotel 30. Nature of capital goods purchased 23. Quarterly/Half-yearly/ annual accounts statements : 28. Value of banquet sales ( examine food register) PART-B 1. : Rs. ITC as result of previous audit 3. If so. whether the hotelier engaged in catering services – obtain details : 29. Whether any capital goods (furniture & fittings) are purchased from outside the state 22. Whether any capital goods (furniture & fittings) are purchased from local VAT dealers : 21. ITC Claimed as per the VAT 200 returns (month wise statement enclosed) 2. ITC as result of filing of Form VAT 213 : Rs. furnish the details on separate sheets 18. If so. Whether there are any Transit purchases 19. . If so.17. : : 4. Obtain the financial statements like P&L account Trading account and Balance sheet and.
Project cost of the hotel as per the project report Submitted to financial institutions : 2. OUT PUT for the audit period (as per books of accounts) a) Total output tax @7. PART-C 1. 12. (Statement of tax rate wise purchases enclosed) 7.5. credit notes. INPUTS for the audit period (as per books of accounts) a) Total ITC on 4%. debit notes etc. Own capital 4.5% and 1% purchases : Rs. Contractor who executed interior furniture and kitchen: 5. Loan obtained : 3. whether TDS made : .5% :Rs. Verify whether the dealer has adjusted Sales returns.