TAMIL NADU GOODS AND SERVICES TAX (TENTH AMENDMENT) RULES, 2018
TAMIL
NADU GOODS AND SERVICES TAX (TENTH AMENDMENT) RULES, 2018
PREAMBLE
In
exercise of the powers conferred by Section 164 of Tamil Nadu Goods and Services
Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby
makes the following rules further to amend the Tamil Nadu Goods and Services Tax
Rules, 2017, namely:-
1
1.
(1) These rules may be called the Tamil Nadu Goods and Services Tax
(Tenth Amendment) Rules, 2018.
(2)
They shall come into force on the date of their publication in the Official
Gazette.
2
2.
In the FORMS to the Tamil Nadu Goods and Services Tax Rules, 2017, after
FORM GSTR-9A, the following shall be inserted, namely:-
"FORM
GSTR-9C
See
rule 80(3)
PART
- A
Reconciliation
Statement
|
1 |
Financial
Year |
|
|
|
2 |
GSTIN |
|
|
|
3A |
Legal
Name |
<
Auto> |
|
|
3B |
Trade
Name (if any) |
<Auto> |
|
|
4 |
|
Are
you liable to audit under any Act? |
<<Please
specify>> |
|
|
|
(Amount
in Rs. in all tables) |
|
5 |
Reconciliation
of turnover declared in audited Annual Financial Statement with turnover
declared in Annual Return (GSTR-9) |
|
Reconciliation
of Gross Turnover |
|
|
A |
Turnover
(including exports) as per audited financial statements for the State/UT
(For multi-GSTIN units under same PAN the turnover shall be derived from
the audited Annual Financial Statement) |
|
|
B |
Unbilled
revenue at the beginning of Financial Year |
(+) |
|
|
C |
Unadjusted
advances at the end of the Financial Year |
(+) |
|
|
D |
Deemed
Supply under Schedule I |
(+) |
|
|
E |
Credit
Notes issued after the end of the financial year but reflected in the
annual return |
(+) |
|
|
F |
Trade
Discounts accounted for in the audited Annual Financial Statement but
are not permissible under GST |
(+) |
|
|
G |
Turnover
from April 2017 to June 2017 |
(-) |
|
|
H |
Unbilled
revenue at the end of Financial Year |
(-) |
|
|
I |
Unadjusted
Advances at the beginning of the Financial Year |
(-) |
|
|
J |
Credit
notes accounted for in the audited Annual Financial Statement but are
not permissible under GST |
(-) |
|
|
K |
Adjustments
on account of supply of goods by SEZ units to DTA Units |
(-) |
|
|
L |
Turnover
for the period under composition scheme |
(-) |
|
|
M |
Adjustments
in turnover under section 15 and rules thereunder |
(+/-) |
|
|
N |
Adjustments
in turnover due to foreign exchange fluctuations |
(+/-) |
|
|
O |
Adjustments
in turnover due to reasons not listed above |
(+/-) |
|
|
P |
Annual
turnover after adjustments as above |
|
<Auto> |
|
Q |
Turnover
as declared in Annual Return (GSTR-9) |
|
|
|
R |
Un-Reconciled
turnover (Q - P) |
|
AT1 |
|
6 |
Reasons
for Un-Reconciled difference in Annual Gross Turnover |
|
A |
Reason
1 <<Text>> |
|
|
B |
Reason
2 <<Text>> |
|
|
C |
Reason
3 <<Text>> |
|
|
7 |
Reconciliation
of Taxable Turnover |
|
|
A |
Annual
turnover after adjustments (from 5P above) |
<Auto> |
|
B |
Value
of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover |
|
|
C |
Zero
rated supplies without payment of tax |
|
|
D |
Supplies
on which tax is to be paid by the recipient on reverse charge basis |
|
|
E |
Taxable
turnover as per adjustments above (A-B-C-D) |
<Auto> |
|
F |
Taxable
turnover as per liability declared in Annual Return (GSTR 9) |
|
|
G |
Unreconciled
taxable turnover (F-E) |
AT
2 |
|
8 |
Reasons
for Un - Reconciled difference in taxable turnover |
|
A |
Reason
1 <<Text>> |
|
|
B |
Reason
2 <<Text>> |
|
|
C |
Reason
3 <<Text>> |
|
|
Pt.
III |
Reconciliation
of tax paid |
|
9 |
Reconciliation
of rate wise liability and amount payable thereon |
|
|
|
|
Tax
payable |
|
|
Description |
Taxable
Value |
Central
tax |
State
tax/UT tax |
Integrated
Tax |
Cess,
if applicable |
|
|
1 |
2 |
3 |
4 |
5 |
6 |
|
A |
5% |
|
|
|
|
|
|
B |
5%
(RC) |
|
|
|
|
|
|
C |
12% |
|
|
|
|
|
|
D |
12%
(RC) |
|
|
|
|
|
|
E |
18% |
|
|
|
|
|
|
F |
18%
(RC) |
|
|
|
|
|
|
G |
28% |
|
|
|
|
|
|
H |
28%
(RC) |
|
|
|
|
|
|
I |
3% |
|
|
|
|
|
|
J |
0.25% |
|
|
|
|
|
|
K |
0.10% |
|
|
|
|
|
|
L |
Interest |
|
|
|
|
|
|
M |
Late
Fee |
|
|
|
|
|
|
N |
Penalty |
|
|
|
|
|
|
O |
Others |
|
|
|
|
|
|
P |
Total
amount to be paid as per tables above |
<Auto> |
<Auto> |
<Auto> |
<Auto> |
|
Q |
Total
amount paid as declared in Annual Return (GSTR 9) |
|
|
|
|
|
R |
Un-reconciled
payment of amount |
PT
1 |
|
10 |
Reasons
for un-reconciled payment of amount |
|
A |
Reason
1 <<Text>> |
|
B |
Reason
2 <<Text>> |
|
C |
Reason
3 <<Text>> |
|
11 |
Additional
amount payable but not paid (due to reasons specified under Tables 6,8
and 10 above) |
|
|
|
|
To
be paid through Cash |
|
|
Description |
Taxable
Value |
Central
tax |
State
tax/UT tax |
Integrated
tax |
Cess,
if applicable |
|
|
1 |
2 |
3 |
4 |
5 |
6 |
|
|
5% |
|
|
|
|
|
|
|
12% |
|
|
|
|
|
|
|
18% |
|
|
|
|
|
|
|
28% |
|
|
|
|
|
|
|
3% |
|
|
|
|
|
|
|
0.25% |
|
|
|
|
|
|
|
0.10% |
|
|
|
|
|
|
|
Interest |
|
|
|
|
|
|
|
Late
Fee |
|
|
|
|
|
|
|
Penalty |
|
|
|
|
|
|
|
Others
(please specify) |
|
|
|
|
|
|
Pt.
IV |
Reconciliation
of Input Tax Credit (ITC) |
|
|
12 |
Reconciliation
of Net Input Tax Credit (ITC) |
|
|
A |
ITC
availed as per audited Annual Financial Statement for the State/UT (For
multi-GSTIN units under same PAN this should be derived from books of
accounts) |
|
|
B |
ITC
booked in earlier Financial Years claimed in current Financial Year |
(+) |
|
|
C |
ITC
booked in current Financial Year to be claimed in subsequent Financial
Years |
(-) |
|
|
D |
ITC
availed as per audited financial statements or books of account |
<Auto> |
|
E |
ITC
claimed in Annual Return (GSTR-9) |
|
|
F |
Un-reconciled
ITC |
ITC
1 |
|
13 |
Reasons
for un-reconciled difference in ITC |
|
|
A |
Reason
1 |
<<Text>> |
|
|
B |
Reason
2 |
<<Text>> |
|
|
C |
Reason
3 |
<<Text>> |
|
|
14 |
Reconciliation
of ITC declared in Annual Return (GSTR-9) with ITC availed on expenses
as per audited Annual Financial Statement or books of account |
|
|
Description |
Value |
Amount
of Total ITC |
Amount
of eligible ITC availed |
|
|
1 |
2 |
3 |
4 |
|
A |
Purchases |
|
|
|
|
B |
Freight/Carriage |
|
|
|
|
C |
Power
and Fuel |
|
|
|
|
D |
Imported
goods (Including received from SEZs) |
|
|
|
|
E |
Rent
and Insurance |
|
|
|
|
F |
Goods
lost, stolen, destroyed, written off or disposed of by way of gift or
free samples |
|
|
|
|
G |
Royalties |
|
|
|
|
H |
Employees'
Cost (Salaries, wages, Bonus etc.) |
|
|
|
|
I |
Conveyance
charges |
|
|
|
|
J |
Bank
Charges |
|
|
|
|
K |
Entertainment
charges |
|
|
|
|
L |
Stationery
Expenses (including postage etc.) |
|
|
|
|
M |
Repair
and Maintenance |
|
|
|
|
N |
Other
Miscellaneous expenses |
|
|
|
|
O |
Capital
goods |
|
|
|
|
P |
Any
other expense 1 |
|
|
|
|
Q |
Any
other expense 2 |
|
|
|
|
R |
Total
amount of eligible ITC availed |
<<Auto>> |
|
S |
ITC
claimed in Annual Return (GSTR 9) |
|
|
T |
Un-reconciled
ITC |
ITC
2 |
|
15 |
Reasons
for un - reconciled difference in ITC |
|
A |
Reason
1 |
<<Text>> |
|
B |
Reason
2 |
<<Text>> |
|
C |
Reason
3 |
<<Text>> |
|
16 |
Tax
payable on un-reconciled difference in ITC (due to reasons specified in
13 and 15 above) |
|
|
Description |
Amount
Payable |
|
Central
Tax |
|
|
|
|
State/UT
Tax |
|
|
Integrated
Tax |
|
|
Cess |
|
|
Interest |
|
|
Penalty |
|
|
Pt.
V |
Auditor's
recommendation on additional Liability due to non-reconciliation |
|
|
|
|
To
be paid through Cash |
|
|
Description |
Value |
Central
tax |
State
tax/UT tax |
Integrated
tax |
Cess,
if applicable |
|
|
1 |
2 |
3 |
4 |
5 |
6 |
|
|
5% |
|
|
|
|
|
|
|
12% |
|
|
|
|
|
|
|
18% |
|
|
|
|
|
|
|
28% |
|
|
|
|
|
|
|
3% |
|
|
|
|
|
|
|
0.25% |
|
|
|
|
|
|
|
0.10% |
|
|
|
|
|
|
|
Input
Tax Credit |
|
|
|
|
|
|
|
Interest |
|
|
|
|
|
|
|
Late
Fee |
|
|
|
|
|
|
|
Penalty |
|
|
|
|
|
|
|
Any
other amount paid for supplies not included in Annual Return (GSTR 9) |
|
|
|
|
|
|
|
Erroneous
refund to be paid back |
|
|
|
|
|
|
|
Outstanding
demands to be settled |
|
|
|
|
|
|
|
Other
(Pl. specify) | |
|
|
|
|
Verification
I
hereby solemnly affirm and declare that the information given herein above is
true and correct to the best of my knowledge and belief and nothing has been
concealed there from.
**(Signature
and stamp/Seal of the Auditor)
Place:
?????
Name
of the signatory ???????
Membership
No??????
Date:
?????
Full
address ?????????
Instructions
1.
Terms used:
(a)
GSTIN: Goods and Services Tax Identification Number
2.
The details for the period between July 2017 to March 2018 are to be provided in
this statement for the financial year 2017-18. The reconciliation statement is
to be filed for every GSTIN separately.
3.
The reference to current financial year in this statement is the financial year
for which the reconciliation statement is being filed for.
4.
Part II consists of reconciliation of the annual turnover declared in the
audited Annual Financial Statement with the turnover as declared in the Annual
Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this
part are as follows :-
|
Table
No. |
Instructions |
|
5A |
The
turnover as per the audited Annual Financial Statement shall be declared
here. There may be cases where multiple GSTINs (State-wise)
registrations exist on the same PAN. This is common for persons/entities
with presence over multiple States. Such persons/entities, will have to
internally derive their GSTIN wise turnover and declare the same here.
This shall include export turnover (if any). It may be noted that
reference to audited Annual Financial Statement includes reference to
books of accounts in case of persons/entities having presence over
multiple States. |
|
5B |
Unbilled
revenue which was recorded in the books of accounts on the basis of
accrual system of accounting in the last financial year and was carried
forward to the current financial year shall be declared here. In other
words, when GST is payable during the financial year on such revenue
(which was recognized earlier), the value of such revenue shall be
declared here.
(For
example, if rupees Ten Crores of unbilled revenue existed for the
financial year 2016-17, and during the current financial year, GST was
paid on rupees Four Crores of such revenue, then value of rupees Four
Crores rupees shall be declared here) |
|
5C |
Value
of all advances for which GST has been paid but the same has not been
recognized as revenue in the audited Annual Financial Statement shall be
declared here. |
|
5D |
Aggregate
value of deemed supplies under Schedule I of the CGST Act, 2017 shall be
declared here. Any deemed supply which is already part of the turnover
in the audited Annual Financial Statement is not required to be included
here. |
|
5E |
Aggregate
value of credit notes which were issued after 31st of March for any
supply accounted in the current financial year but such credit notes
were reflected in the annual return (GSTR-9)shall be declared here. |
|
5F |
Trade
discounts which are accounted for in the audited Annual Financial
Statement but on which GST was leviable(being not permissible) shall be
declared here. |
|
5G |
Turnover
included in the audited Annual Financial Statement for April 2017 to
June 2017 shall be declared here. |
|
5H |
Unbilled
revenue which was recorded in the books of accounts on the basis of
accrual system of accounting during the current financial year but GST
was not payable on such revenue in the same financial year shall be
declared here. |
|
5I |
Value
of all advances for which GST has not been paid but the same has been
recognized as revenue in the audited Annual Financial Statement shall be
declared here. |
|
5J |
Aggregate
value of credit notes which have been accounted for in the audited
Annual Financial Statement but were not admissible under Section 34 of
the CGST Act shall be declared here. |
|
5K |
Aggregate
value of all goods supplied by SEZs to DTA units for which the DTA units
have filed bill of entry shall be declared here. |
|
5L |
There
may be cases where registered persons might have opted out of the
composition scheme during the current financial year. Their turnover as
per the audited Annual Financial Statement would include turnover both
as composition taxpayer as well as normal taxpayer. Therefore, the
turnover for which GST was paid under the composition scheme shall be
declared here. |
|
5M |
There
may be cases where the taxable value and the invoice value differ due to
valuation principles under section 15 of the CGST Act, 2017 and rules
thereunder. Therefore, any difference between the turnover reported in
the Annual Return (GSTR 9) and turnover reported in the audited Annual
Financial Statement due to difference in valuation of supplies shall be
declared here. |
|
5N |
Any
difference between the turnover reported in the Annual Return (GSTR 9)
and turnover reported in the audited Annual Financial Statement due to
foreign exchange fluctuations shall be declared here. |
|
5O |
Any
difference between the turnover reported in the Annual Return (GSTR 9)
and turnover reported in the audited Annual Financial Statement due to
reasons not listed above shall be declared here. |
|
5Q |
Annual
turnover as declared in the Annual Return (GSTR 9) shall be declared
here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual
Return (GSTR 9). |
|
6 |
Reasons
for non-reconciliation between the annual turnover declared in the
audited Annual Financial Statement and turnover as declared in the
Annual Return (GSTR 9) shall be specified here. |
|
7 |
The
table provides for reconciliation of taxable turnover from the audited
annual turnover after adjustments with the taxable turnover declared in
annual return (GSTR-9). |
|
7A |
Annual
turnover as derived in Table 5P above would be auto-populated here. |
|
7B |
Value
of exempted, nil rated, non-GST and no-supply turnover shall be declared
here. This shall be reported net of credit notes, debit notes and
amendments if any. |
|
7C |
Value
of zero rated supplies (including supplies to SEZs) on which tax is not
paid shall be declared here. This shall be reported net of credit notes,
debit notes and amendments if any. |
|
7D |
Value
of reverse charge supplies on which tax is to be paid by the recipient
shall be declared here. This shall be reported net of credit notes,
debit notes and amendments if any. |
|
7E |
The
taxable turnover is derived as the difference between the annual
turnover after adjustments declared in Table 7A above and the sum of all
supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B,
7C and 7D above. |
|
7F |
Taxable
turnover as declared in Table 4N of the Annual Return (GSTR 9) shall be
declared here. |
|
8 |
Reasons
for non-reconciliation between adjusted annual taxable turnover as
derived from Table 7E above and the taxable turnover declared in Table
7F shall be specified here. |
5.
Part III consists of reconciliation of the tax payable as per declaration in the
reconciliation statement and the actual tax paid as declared in Annual Return (GSTR
9). The instructions to fill this part are as follows :-
|
Table
No. |
Instructions |
|
9 |
The
table provides for reconciliation of tax paid as per reconciliation
statement and amount of tax paid as declared in Annual Return (GSTR 9).
Under the head labelled "RC", supplies where tax was paid on reverse
charge basis by the recipient (i.e. the person for whom reconciliation
statement has been prepared ) shall be declared. |
|
9P |
The
total amount to be paid as per liability declared in Table 9A to 9O is
auto populated here. |
|
9Q |
The
amount payable as declared in Table 9 of the Annual Return (GSTR 9) shall
be declared here. It should also contain any differential tax paid on
Table 10 or 11 of the Annual Return (GSTR 9). |
|
10 |
Reasons
for non-reconciliation between payable/liability declared in Table 9P
above and the amount payable in Table 9Q shall be specified here. |
|
11 |
Any
amount which is payable due to reasons specified under Table 6, 8 and 10
above shall be declared here. |
6.
Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions
to fill Part IV are as under:-
|
Table
No. |
Instructions |
|
12A |
ITC
availed (after reversals) as per the audited Annual Financial Statement
shall be declared here. There may be cases where multiple GSTINs
(State-wise) registrations exist on the same PAN. This is common for
persons/entities with presence over multiple States. Such
persons/entities, will have to internally derive their ITC for each
individual GSTIN and declare the same here. It may be noted that reference
to audited Annual Financial Statement includes reference to books of
accounts in case of persons/entities having presence over multiple States. |
|
12B |
Any
ITC which was booked in the audited Annual Financial Statement of earlier
financial year(s)but availed in the ITC ledger in the financial year for
which the reconciliation statement is being filed for shall be declared
here. This shall include transitional credit which was booked in earlier
years but availed during Financial Year 2017-18. |
|
12C |
Any
ITC which has been booked in the audited Annual Financial Statement of the
current financial year but the same has not been credited to the ITC
ledger for the said financial year shall be declared here. |
|
12D |
ITC
availed as per audited Annual Financial Statement or books of accounts as
derived from values declared in Table 12A, 12B and 12C above will be
auto-populated here. |
|
12E |
Net
ITC available for utilization as declared in Table 7J of Annual Return (GSTR
9) shall be declared here. |
|
13 |
Reasons
for non-reconciliation of ITC as per audited Annual Financial Statement or
books of account (Table 12D) and the net ITC (Table 12E) availed in the
Annual Return (GSTR 9) shall be specified here. |
|
14 |
This
table is for reconciliation of ITC declared in the Annual Return (GSTR 9)
against the expenses booked in the audited Annual Financial Statement or
books of account. The various sub-heads specified under this table are
general expenses in the audited Annual Financial Statement or books of
account on which ITC may or may not be available. Further, this is only an
indicative list of heads under which expenses are generally booked.
Taxpayers may add or delete any of these heads but all heads of expenses
on which GST has been paid/was payable are to be declared here. |
|
14R |
Total
ITC declared in Table 14A to 14Q above shall be auto populated here. |
|
14S |
Net
ITC availed as declared in the Annual Return (GSTR 9) shall be declared
here. Table 7J of the Annual Return (GSTR 9) may be used for filing this
Table. |
|
15 |
Reasons
for non-reconciliation between ITC availed on the various expenses
declared in Table 14R and ITC declared in Table 14S shall be specified
here. |
|
16 |
Any
amount which is payable due to reasons specified in Table 13 and 15 above
shall be declared here. |
7.
Part V consists of the auditor's recommendation on the additional liability to
be discharged by the taxpayer due to non-reconciliation of turnover or
non-reconciliation of input tax credit. The auditor shall also recommend if
there is any other amount to be paid for supplies not included in the Annual
Return. Any refund which has been erroneously taken and shall be paid back to
the Government shall also be declared in this table. Lastly, any other
outstanding demands which is recommended to be settled by the auditor shall be
declared in this Table.
8.
Towards, the end of the reconciliation statement taxpayers shall be given an
option to pay their taxes as recommended by the auditor.
PART-B
CERTIFICATION
I.
Certification in cases where the reconciliation statement (FORM GSTR-9C) is
drawn up by the person who had conducted the audit:
*
I/we have examined the--
(a)
balance sheet as on ???
(b)
the *profit and loss account/income and expenditure account for the period
beginning from ???..?to ending on ??., and
(c)
the cash flow statement for the period beginning from ??..?to ending on
???, attached herewith, of M/s ????? (Name),
????????.???? (Address), ..???????(GSTIN).
2.
Based on our audit I/we report that the said registered person--
*has
maintained the books of accounts, records and documents as required by the IGST/CGST/(<<>>)GST
Act, 2017 and the rules/notifications made/issued thereunder
*has
not maintained the following accounts/records/documents as required by the IGST/CGST/(<<>>)GST
Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3.
(a) *I/we report the following
observations/comments/discrepancies/inconsistencies; if any:
??????????????.
??????????????.
3.
(b) *I/we further report that, -
(A)
*I/we have obtained all the information and explanations which, to the best of
*my/our knowledge and belief, were necessary for the purpose of the
audit/information and explanations which, to the best of *my/our knowledge and
belief, were necessary for the purpose of the audit were not provided/partially
provided to us.
(B)
In *my/our opinion, proper books of account *have/have not been kept by the
registered person so far as appears from*my/our examination of the books.
(C)
I/we certify that the balance sheet, the *profit and loss/income and expenditure
account and the cash flow Statement are *in agreement/not in agreement with the
books of account maintained at the Principal place of business at
????????and ** ????????additional place of
business within the State.
4.
The documents required to be furnished under section 35 (5) of the CGST Act and
Reconciliation Statement required to be furnished under section 44(2) of the
CGST Act is annexed herewith in Form No. GSTR-9C.
5.
In *my/our opinion and to the best of *my/our information and according to
explanations given to *me/us, the particulars given in the said Form No. GSTR-9C
are true and correct subject to following observations/qualifications, if any:
(a)
????????????????????????????????
(b)
????????????????????????????????
(c)
????????????????????????????????
???????????????
???????????????
**(Signature
and stamp/Seal of the Auditor)
Place:
?????
Name
of the signatory ???????
Membership
No??????
Date:
?????
Full
address ?????????
II.
Certification in cases where the reconciliation statement (FORM GSTR-9C) is
drawn up by a person other than the person who had conducted the audit of the
accounts:
*I/we
report that the audit of the books of accounts and the financial statements of
M/s. ??? ........... ???????.(Name and address of the
assessee with GSTIN) was conducted by M/s.
????????????????..???. (full name and
address of auditor along with status), bearing membership number in pursuance of
the provisions of the ???????????.Act, and *I/we annex
hereto a copy of their audit report dated ???????????.
along with a copy of each of :-
(a)
balance sheet as on ???
(b)
the *profit and loss account/income and expenditure account for the period
beginning from ???..?to ending on ??.,
(c)
the cash flow statement for the period beginning from ??..?to ending on
???, and
(d)
documents declared by the said Act to be part of, or annexed to, the *profit and
loss account/income and expenditure account and balance sheet.
2.
I/we report that the said registered person--
*has
maintained the books of accounts, records and documents as required by the IGST/CGST/<
>GST Act, 2017 and the rules/notifications made/issued thereunder
*has
not maintained the following accounts/records/documents as required by the IGST/CGST/<o>GST
Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3.
The documents required to be furnished under section 35(5) of the CGST Act and
Reconciliation Statement required to be furnished under section 44(2) of the
CGST Act is annexed herewith in Form No. GSTR-9C
4.
In *my/our opinion and to the best of *my/our information and according to
examination of books of account including other relevant documents and
explanations given to *me/us, the particulars given in the said Form No. 9C are
true and correct subject to the following observations/qualifications, if any:
(a)
???????????.???????????.?????????
(b)
???????????.???????????.?????????
(c)
???????????.???????????.?????????
???????????????
**(Signature
and stamp/Seal of the Auditor)
Place:
?????
Name
of the signatory ???????
Membership
No??????
Date:
?????
Full
address ?????????".
