Section 31(3) in Gujarat Value Added Tax Rules, 2006
(3)The Commissioner may make the detailed scrutiny in the following cases for audit assessment under clause (b) of sub-section (2) of section 34, namely:-(a)annual total turnover exceeds rupees ten crores,(b)the annual tax payable exceeds rupees twenty- five lakhs,(c)total turnover or taxable turnover or tax payable compared to the previous year falls to the extent of ten per cent,(d)a dealer whose books of accounts or other documents or any inventory of goods have been seized under sub-section (4) of section 67,(e)a dealer in whose case input tax credit claimed compared to the previous year exceeds ten percent.,(f)a dealer in whose case at the end of the year, the amount of input tax credit carried forward exceeds twenty per cent of the output tax shown payable in that year.(g)a dealer who has been granted certificate of exemption under the sales tax incentive scheme declared by the Government from time to time and a dealer situated in Special Economic Zone or hundred percent Export Oriented Unit, and(h)cases of any particular trade or dealers or nature of transactions which the commissioner may select or the cases selected by way of random sampling method by the Commissioner.
