Tabular chart of Audit provision in India under Vat Act .

Sr No	Name of the State & Act	Turnover limit for audit provision in certain cases	Audit Authorisation	F.Y. APPL
1)	Maharashtra Value Added Tax Act 2002	Section-61 :Every dealer whose turnover is more than Rs.40 lacks, the books of account to be audited.	Cost Accountant Or Chartered Accountant	05-06
2)	Kerala Value Added Sales Tax Act,2002	Section-42 - Audit & Certification of returns :Every dealer whose turnover is more than Rs.40 lacks, the books of account to be audited.	Cost Accountant Or Chartered Accountant	05-06
3)	Gujrat Value Added Sales Tax Act,2003	Section- 63 Turnover limit of Rs.1 Crore, the books of accounts to be audited .	Cost Accountant Or Chartered Accountant OR STP		06-07
4)	AASAM Value Added Sales Tax Act,2003	Section-62 :Every dealer whose turnover is more than Rs.40 lacks, the books of account to be audited.	Cost Accountant Or Chartered Accountant		05-06
5)	Orrisa Value Added Sales Tax Act,2003	Section- 66 – Turnover above Rs. 40 lacks, The books of accounts to be audited.	Cost Accountant Or Chartered Accountant		05-06
6)	West Bangal Value Added Tax Act & WB Value Added Tax (Rules)	Section –30 E-Rule 44-Turnover above Rs. 40 lacks, The books of accounts to be audited.	Cost Accountant Or Chartered Accountant		05-06
7)	Andhra Pradesh Value Added Sales Tax Act,2003	Section- 41 – If the commissioner feels that the dealers books of accounts are required to be audited then he issues the order accordingly .	Cost Accountant Or Chartered Accountant Or STP		NO AUDI T COMPULSORY
8)	Madhya pradesh Value Added Tax Act	Section 39 Turnover above Rs. 40 lacks, The books of accounts to be audited. Of Manufacturing companies.	Cost Accountant Or Chartered Accountant		06-07
9)	Uttaranchal Value Added Tax Act	Section 62 Turnover above Rs. 40 lacks, The books of accounts to be audited.	Cost Accountant Or Chartered Accountant		05-06
10)	BIHAR Value Added Tax Act	Section 54 Turnover above Rs. 40 lacks, The books of accounts to be audited.	Cost Accountant Or Chartered Accountant		05-06
11)	Tripura Value Added Tax Act	Section 53 Turnover above Rs. 40 lacks, The books of accounts to be audited.	Cost Accountant Or Chartered Accountant		05-06
12)	Delhi Value Added Tax Act	Section 49 Turnover above Rs. 40 lacks, The books of accounts to be audited.	Cost Accountant Or Chartered Accountant		05-06
13)	Jammu& Kashmir Value Added Tax Act	Section 60 Turnover above Rs. 40 lacks, The books of accounts to be audited.	Cost Accountant Or Chartered Accountant		05-06
14)	Jharkhand Value Added Tax Act	Section 63 Turnover above Rs. 40 lacks, The books of accounts to be audited.	Cost Accountant Or Chartered Accountant &STP		05-06
15)	Karnataka Value Added Sales Tax Act,2003	Section-31 – If dealers turnover exceeds Rs.25 lacks then have to get books of account audited.	Cost Accountant Or Chartered Accountant or STP		05-06
16)	PUDUCHHERY Value Added Tax Act, 2007	Section 63 Turnover above Rs. 40 lacks, The books of accounts to be audited	Cost Accountant Or Chartered Accountant		06-07
17)	Tamilnadu Value Added S Sales Tax Act, 2003	All Certification of returns, stock statements & input Tax Credit claims	Cost Accountant Or Chartered Accountant		06-07