Download Kerala VAT FORM No. 18B: Certificate of Audit under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 37(3)
(1) The authorization referred to in sub-section (3) of section 23 shall be in Form No.18
(2) On completion of the audit visit the officer mentioned in sub-rule (1) shall issue a certificate of audit in form No.18 B to the dealer.
(3)The designated Officer may, by an order in writing, authorize not less than two audit officers to visit the place of business of any dealer and audit any returns, books of accounts any other records, stock statements and goods relating to any return period.