Government of Assam has extended last date of filing annual VAT return and filing of audit report to 31 December 2015.
No.FTX.49/2014/88.-Whereas it has been represented by various chambers of commerce and trade and professional bodies that the time limit for filing of annual return under section 29 of the Assam Value Added lax Act, 2003 (Assam Act VIII of 2005) read with proviso to rule 17(5) and rule 176 of the Assam Value Added Tax Rules, 2005 by a dealer, is insufficient to comply with, as the auditor gets a time period of only one month to prepare and file VAT audit report, because without completion of Income lax audit report, which has to be filed by 30th September, the auditor is not in a position to verify the data for the purpose of filing VAT audit report and thereby cannot comply with the provisions of proviso to rule 17(5) and 176 of the Assam Value Added Tax Rules, 2005;
And whereas, the Government is satisfied that the circumstances exist which render it necessary for it to remove the said difficulty arising in giving effect to the provisions of the Act.
Now, therefore, in exercise of powers conferred by section 110 of the Assam Value Added Fax Act, 2003 (Assam Act VIII of 2005), the Governor of Assam is hereby pleased to extend the time limit for filing of annual return under section 29 of the said Act read with proviso to rule 17(5) and rule 176 of the Assam Value Added Tax Rules 2005 and the filing of audit report connected therewith by a dealer, upto 31' December, 2015:
Provided that such extension of time shall not in any way affect the original time limit as provided under proviso to rule 17(5) and rule 1713 of the said Rules in respect of the subsequent filing to he made after the expiry of the. aforesaid extended period.
This notification shall come into force on the date of its publication in the Official Gazette.S. K. KHARE,
Principal Secretary to the Government of Assam,
Finance (Taxation) Department, Dispur.