Sub: Extension of time limit for furnishing an undertaking by the dealer who desires to avail facility of partial audit assessment

Ref: Circular No. 25/2020, No./CCT/Admin/VAT/Partial Audit Assessment/2020-21/B.470 dated the 3rd July, 2020

The procedure for partial audit assessment for F.Y. 2016-17 and F.Y. 2017-18 (i.e. for the period from 1st April, 2017 to 30lh June, 2017) under the Gujarat VAT Act has been provided vide above referred circular (hereinafter referred to as the "said circular").

2. As per clause (a) in para 7 of the said circular, the dealer who desires to avail the facility of partial audit assessment, is required to furnish an undertaking electronically in the Annexure enclosed therein, on or before the 17th August, 2020 regarding payment of liability as communicated by the assessing officer.

3. The Gujarat Chamber of Commerce and Industries, other trade associations and tax practitioners have represented to further extend such time limit so as to facilitate large number of dealers to avail this

benefit.

4. Considering the above representations, it has been decided to extend the time limit for furnishing an undertaking to 1st September, 2020, as specified in clause (a) in para 7 of the said circular.

Sd

(J. P. Gupta)

Commissioner of Commercial Tax,

Gujarat State, Ahmadabad.