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

Provided that the audit report for the financial year 2015-2016 in Form WW to be furnished under this sub-rule, by a registered dealer having his principal place of business or additional place of business in the revenue districts of Chennai, Kancheepuram, Thiruvallur, and Vellore, on or before 31st December 2016, may be furnished on or before the 10th January 2017.

Provided further that the audit report for the financial year 2022-2023 by a registered dealer having his principal place of business or additional place of business in the cyclone affected districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram and the flood affected districts of Tirunelveli, Thoothukudi, Kanniyakumari, Tenkasi, Ramanathapuram and Virudhunagar, shall be deemed to have been furnished within the time limit, if such report is furnished on or before the 31st January 2024.

(2) The notice for levy of penalty will be issued in Form-RR.