Vat- time limit for reopen of vat audit order

for our state AP it reopen into4 year, gujuarat & chatisgad also should be same i opinion

  Mr Bhupendra,

  Normally, a return fied by a dealer, complete in all respects is accepted as final and taken as assessed. The commissioner may select cases of incomplete,defective ,doubtful returns and procee to reassess within a period of four years from last day of the financial year.If dtrader,liable to be registered is not registered his case be investigated and process of assessment can be done upto a period of last eight years.

 In Chattisgarh, reassessment limit is for one year only Within one calendar year any doubtful  cases are to be reassessed. A defective order can be reopened within period three years for rectification or loss of revenue........MJK  

What is the provision for reopen of assessment in MVAT?