The Chhattisgarh Value Added Tax Rules, 2006. - FORMS
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Body

FORM 50

[See rule 53(1)]

PART-A

Audit Report under Section 41(2) of the Chhattisgarh Value Added Tax Act, 2008

1. I/ We have to report that the statutory audit of accounts of ________________________(Name and Address of the dealer, registration certificate No.(TIN)_________________) was conducted by me / us M/s. _____________________ ______________________Chartered Accountant in pursuance of the provisions of the Chhattisgarh Value Added Tax Act, 2005,

2. *I/We annex hereto a copy of statutory audit report dated________________ along with a copy of the audited Trading/Manufacturing and profit and loss account for the year ended on _____________________________and a copy of the audit balance sheet on at ______________________________ along with the documents declared under the relevant Act to be part of or annexed to, the profit and loss account and balance sheet.

3. The Statement of Particulars is given in Part-B hereinafter.

4.In my /*our opinion and to the best of my/*our information and according to explanations given to me/*us, the particulars given in the audit report are true and correct .

(i) ...................................

(ii) ...................................

(iii) ...................................

(iv) ...................................

(v) ...................................

(vi) ...................................

(vii) ...................................

	CHARTERED ACCOUNTANT
	(Name)
	(Proprietor/Partner)
	(Membership No.)
	(Address)

PLACE

DATE

1. *Delete whichever is not applicable

2. This report has to be given by A Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (no. 30 of 1949)

PART- B

Statement of Particulars

For the year ending 31st March...............................

Name of the Dealer

Address

Registration Number

(a) Chhattisgarh VAT Act (TIN)

(b) Central Sales Tax Act

Constitution of the firm

(a) Income Tax PAN

(b) Central Excise Duty Registration No.

Period under Audit

Address of all branches and manufacturing units within the state.

Address of all branches and manufacturing units outside the state.

Nature of business:-

Resale/manufacture/importer/exporter/works contractor/lessor/other

Class of main goods dealt with by the dealer

Change in the nature of business if any, during the year (the brief particulars of such change i.e. new product, new capacity etc.

12.

Change in the constitution during the year, if any

13.

(a) Books of account maintained (in case books of account are maintained in a computer system, mention the books of account generated by such computer system.).

(b) List of books of account maintained

Method of accounting employed (indicate whether any change from the method of account employed in the immediately preceding year.

(a) Method of valuation of opening and closing stock.

(b) State whether there is any change in the method of valuation, of any of the items as compared to the method employed in the immediately preceding year.

Particulars of Bank Accounts (within the State):

Name of Bank

Branch

Account No.

Particulars of goods accounts:-

(a) Trading

S. No.	Name of account	Rate of Tax (%)	Opening Stock (in Rs.)	Input		Out put		Closing Stock (in Rs.)
S. No.	Name of account	Rate of Tax (%)	Opening Stock (in Rs.)	Purchase (in Rs.)	Receipt (in Rs.)	Sales (in Rs.)	Transfer (in Rs.)	Closing Stock (in Rs.)


		Total

(b) In the case of Manufacturing concerns

Particulars	Raw material		Finished Products
Particulars	Quantity	Value (in Rs.)	Quantity	Value (in Rs.)
(i) Opening stock
(ii) Purchases (purchase price as define in VAT Act.
(iii) Receipts other than by way of purchase
(iv) Consumption
(v) Sales ( Sale price as define in VAT Act.
(vi) Transfers
(vii) Closing stock
(viii) Yield of finished products
(ix) Percentage of Yield
(x) Shortage if any

Note:- 1. Information in regard to above sub-items may be given to the extent available

2. Separate quantitative details on the above list should be given in respect of by products also.

18	Turnover (as defined in VAT Act)
	(i) Trading goods
	(ii) Finished products
	(iii) By Finished products/ waste Finished products
	(iv) Fixed Assest
	(v) Transfer of property in goods in the execution of works contract
	(vi) Transfer of right to use any goods including leasing thereof
	(vii) Goods other than mentioned in (i) to (vi)
19	(i) The total amount of value added tax collected during the year.
	(ii) The total amount of value added tax due for the year.
	(iii) The total amount of value added tax paid during the year.
20	The total amount of C.S.T. collected during the year.
	The total amount of C.S.T. Due for the year.
	The total amount of C.S.T. paid during the year.
21	The total amount of Entry Tax Due for the year.
	The total amount of Entry Tax paid during the year.
22	The total amount of ProfessionalTax Due for the year.
	The total amount of Professional paid during the year.
23	Whether there is any illegal collection, if so whether the same has been remitted to Government.
24	(a) Interest payable
	(i) under VAT Act
	(ii) under CST Act
	(iii) under Entry Tax Act
	(b) Interest paid
	(i) under VAT Act
	(ii) under CST Act
	(iii) under Entry Tax Act
25	Whether the purchases are supported by bills/invoice and tax shown separately if not give details
26	Whether the sales are supported by bills/invoice and tax shown separately if not give details.
27	Whether the auditor has come across any violation of the Chhattisgarh Value Added Tax Act or rules made there under during the course of audit.
28	Whether the auditor has come across any violation of the CST Act or rules made thereunder during the course of audit.
29	Whether the auditor has come across any violation of the Entry tax Act or rules made thereunder during the course of audit.
30	Details of inspection of the place of business of the dealer during the above year, if any

I ______________________ Managing partner/ Proprietor/ Managing Director/ Manager of M/s. ________________ (Name and address) ____ __________ do hereby declare that the particulars given above are true and correct to the best of my knowledge, information and belief.

I certify that above particulars are verified by me from books of account and same are true and correct.

For,

__________________________

CHARTERED ACCOUNTANT

(Name)

(Proprietor/Partners) .

Signature

Membership No

Address

Place:	Name :
Date:	Status :

Place :

Date :