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)

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)

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 online

Aashok Kumar Sharma

(Expert)

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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