Due date of filing of Audit Report under rule 66Online GST Certification Course by TaxGuru & MSME- Click here to Join
Rule 66 is amended vide Notification No. VAT 1512/CR-61/Taxation-1 dated 1st June 2012 and As per the amended rule, the report of the audit under section 61 shall be submitted within 8 months from the end of the year to which the report relates. Earlier it was 10 months. It means the due date to file audit report for Financial year 2011-12 is 30th November 2012. This rule deals with procedural aspect of filing of audit report.
The above rule is amended with effect from 01.05.2012.
Extract From Notification No. VAT 1512/CR-61/Taxation-1 dated 1st June 2012
13. In Rule 66 of the principal Rules for the word ‘within ten months’ the word ‘within eight months’ shall be substituted.