THE PUNJAB VALUE ADDED TAX FORMS, 2005.
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FORM VAT - 22A

AUDIT REPORT

1.	I/We have audited the Balance sheet as at 31st March, _______________________ and the Profit and Loss account for the year/period ended on the date, attached herewith, herewith, of M/s __________________________ (mention name and address of the Taxable person ) holding VRN _____________________ under the Punjab Value Added Tax Act, 2005 and Registration No. ____________ under the Central Sales Tax Act, 1956.
2.	I/We certify that the above referred Balance Sheet and the Profit and Loss account are in agreement with the books of account maintained by M/s _________________________________
3.	(a) I/We report our observations/comments/discrepancies/inconsistencies, if any, as under :-
	(b) Subject to above:
	(A) I/We have obtained all the information and explanations which, to the best of my/our knowledge and belief, were necessary for the purposes of our audit and have found them to be satisfactory.
	(B) In my/our opinion, proper books of account as required by law have been kept at the principal place of business and the branches of the person so far as appears from our examination of the books.
	(C) In my/our opinion and to the best of my/our information and according to the explanations given to me/us, the said accounts, read with notes thereon, if any, give a true and fair view :-
	(i) In case of the Balance Sheet, of the state of the affairs of the person as at 31st March _______; and
	(ii) in the case of the Profit and Loss account of the profit/loss for the period ended on that date.
4.	The statement of the particulars as required to be furnished under Punjab Value Added Tax Act, 2005 and Punjab Value Added Tax Rules, 2005, is annexed herewith. In our opinion and to the best of our information and according to the explanations given to us, the particulars given in the said annexure are true and correct.

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Signature of the

CHARTERED ACCOUNTANT

(Name)

(Proprietor/Partners)

Membership No :___________

Address: _________________________________________

Place :

Date :