Vat audit

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Querist : Anonymous

Querist : Anonymous (Querist)

03 April 2012 who can do vat audit ?
means who as a person is eligible to do vat audit ?

CA CS Pawan Jajoo

CA CS Pawan Jajoo (Expert)
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04 April 2012 the purposes of this section, �Accountant� means a Chartered Accountant within the meaning of the Chartered 6[Accountants Act, 1949 or a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959)].

Sec 61(1)(c) of MVAT Act 2002

Querist : Anonymous

Querist : Anonymous (Querist)

04 April 2012 I have done M.Com, M.Phil
I am doing Consulting service

Do I can do VAT Audit ?

or only I can do VAT Registration, Returns & Assessments ?

thanks for reply

CA CS Pawan Jajoo

CA CS Pawan Jajoo (Expert)
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04 April 2012 No you cannt do and sign Vat Audit. as per Maharashtra Vat.

But you can do Reg, return and all

Querist : Anonymous

Querist : Anonymous (Querist)

04 April 2012 Do i need to do registration in VAT dept. for any registration ?

while registration one format contain

I.............do hereby declare that I am a chartered accountant/sales tax practitionerduly qualified under section 81 of gujarat vAT act 2003 and that i accept the aforsaid appointment.

can i write my name as sales tax practitioner ?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Under the **Gujarat VAT Act, 2003**, here's a clear breakdown based on your qualifications and the nature of work you're referring to:

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### ✅ Who can conduct **VAT Audit**?

As per **Section 63 of the Gujarat VAT Act** (similar to MVAT Section 61 for Maharashtra):

* **Only a Chartered Accountant (CA)** or a **Cost Accountant (CMA)** is authorized to **conduct and sign VAT audits**.

> 🔹 **M.Com** or **M.Phil** degree holders **cannot conduct or sign** a VAT Audit Report.

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### ✅ What can an M.Com/M.Phil qualified person do?

As an **unqualified person under CA/CMA laws**, but experienced in consulting:

* You **can** provide **consulting services** related to:

* VAT **registration**
* Filing **returns**
* Handling **assessments**
* General **compliance support**

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### ✅ Regarding the declaration in VAT registration forms:

> *"I.............do hereby declare that I am a chartered accountant/sales tax practitioner duly qualified under section 81 of Gujarat VAT Act 2003..."*

Yes, you **can** act as a **Sales Tax Practitioner (STP)**, **but**:

* You must **register yourself as an STP** under **Section 81** of the Gujarat VAT Act.
* The **Sales Tax Practitioner (STP)** status is a recognized role, and you can fill in your name in such declarations **only after registration and approval by the VAT Department**.

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### Summary:

| Activity | Eligibility (You) |
| ----------------------------- | ----------------- |
| Conduct VAT Audit | ❌ Not allowed |
| Sign VAT Audit Report | ❌ Not allowed |
| Do VAT Registration | ✅ Allowed |
| File VAT Returns | ✅ Allowed |
| Act as Sales Tax Practitioner | ✅ If registered |

Would you like help on how to register as a Sales Tax Practitioner in Gujarat?

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