GOVERNMENT OF TAMILNADU COMMERCIAL TAXES DEPARTMENT PRESENTATION ON FEATURES OF FORM - WW.

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GOVERNMENT OF TAMILNADU COMMERCIAL TAXES DEPARTMENT PRESENTATION ON FEATURES OF FORM - WW

FEATURES OF FORM WW Section 63 – A of TNVAT Act, 2006 Rule 16 – A of TNVAT Rules, Form WW Form RR Introduced by Act No.18 of 2012 effective from in Notification No. SRO – A 23 (a-1) / 2012 dated

FEATURES OF FORM WW Section 63 –A (1): Every registered dealer Total turnover in a year exceeds one Crore Total turnover includes zero rate sale, sale in the course of inter-State trade or commerce as specified in Section3 of the Central Sales Act, In a year.

FEATURES OF FORM WW Get accounts Audited by an Accountant Chartered Accountant Cost Accountant Dealer shall submit the report of such Audit in Form WW in duplicate Duly signed and verified by the Accountant Within 9 months ( Dec 31 st )

FEATURES OF FORM WW Section 63 – A (2): Failure to get accounts audited and submit Form WW for the period Reasonable opportunity Penalty of sum of Rs. Ten thousand In addition to tax payable Form RR

FEATURES OF FORM WW Proviso to Section 63 – A: Not applicable to: Departments of Central and State Governments Local Authorities Railway administration Tamil Nadu State Road Transport Corporations Similar such registered dealers as may be notified by the Government

FEATURES OF FORM WW Total Solution Project by TCS Login for Accountant for Form WW Template for Form WW Digital Signature To be submitted by dealer Reconciliation compatibility