{"id":17346,"date":"2023-08-30T10:55:37","date_gmt":"2023-08-30T10:55:37","guid":{"rendered":"https:\/\/vibrantfinserv.com\/kb\/?p=17346"},"modified":"2024-04-13T09:42:32","modified_gmt":"2024-04-13T09:42:32","slug":"threshold-limit-of-statutory-audit-3","status":"publish","type":"post","link":"https:\/\/vibrantfinserv.com\/kb\/threshold-limit-of-statutory-audit-3\/","title":{"rendered":"47. What is the threshold limit of Statutory audit due date for Diagnostic Centre?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-18 alignleft\" src=\"https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/05\/Logo-Vibrant-FinServ-300x143.png\" alt=\"\" width=\"105\" height=\"50\" srcset=\"https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/05\/Logo-Vibrant-FinServ-300x143.png 300w, https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/05\/Logo-Vibrant-FinServ.png 482w\" sizes=\"auto, (max-width: 105px) 100vw, 105px\" \/><\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #000000;\">Threshold Limit of Statutory Audit<\/span><\/h2>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/08\/69.jpg\" alt=\"Threshold limit\" width=\"382\" height=\"201\" \/><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Sure. The threshold limit of statutory audit for a diagnostic centre is Rs. 40 lakhs in terms of turnover or Rs. 25 lakhs in terms of gross receipts in a financial year.\\r\\n\\r\\nIf the turnover or gross receipts of a diagnostic centre exceeds the threshold limit, then it is required to get its accounts audited by a chartered accountant in accordance with the provisions of the Companies Act, 2013.\\r\\n\\r\\nThe statutory audit report must be filed with the Registrar of Companies within 30 days of the annual general meeting of the diagnostic centre.\\r\\n\\r\\nHere are some of the exceptions to the statutory audit requirement for diagnostic centres:\\r\\n\\r\\nDiagnostic centres that are owned and managed by the government or a local authority.\\r\\nDiagnostic centres that are registered under the Micro, Small and Medium Enterprises Act, 2006.\\r\\nDiagnostic centres that are exempted from audit under any other law.&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:573,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;12&quot;:0}\">Sure, The threshold limit of statutory audit for a diagnostic centre is Rs. 40 lakhs in terms of turnover or Rs. 25 lakhs in terms of gross receipts in a financial year.<\/span><\/p>\n<p><span style=\"color: #000000;\">If the turnover or gross receipts of a diagnostic centre exceeds the threshold limit, then it is required to get its accounts audited by a chartered accountant in accordance with the provisions of the Companies Act, 2013.<\/span><\/p>\n<p><span style=\"color: #000000;\">The statutory audit report must be filed with the Registrar of Companies within 30 days of the annual general meeting of the diagnostic centre.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">Here are some of the exceptions to the statutory audit requirement for diagnostic centres:<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>1.<\/strong> Diagnostic centres that are owned and managed by the government or a local authority.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>2.<\/strong> Diagnostic centres that are registered under the Micro, Small and Medium Enterprises Act, 2006.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>3.<\/strong> Diagnostic centres that are exempted from audit under any other law.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">To visit:<\/span> <a href=\"https:\/\/www.mca.gov.in\/\">https:\/\/www.mca.gov.in\/<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcSgQUa3eux0VGkfvZdYiF-QYmSS3xXHVgSd7w&amp;usqp=CAU\" alt=\"GST Composition Scheme: Key Features, Eligibility and Registration Process\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #000000;\">For further details access our website:<\/span> <a href=\"https:\/\/vibrantfinserv.com\">https:\/\/vibrantfinserv.com<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Threshold Limit of Statutory Audit &nbsp; Sure, The threshold limit of statutory audit for a diagnostic centre is Rs. 40 lakhs in terms of turnover or Rs. 25 lakhs in terms of gross receipts in a financial year. If the turnover or gross receipts of a diagnostic centre exceeds the threshold limit, then it is\u2026 <span class=\"read-more\"><a href=\"https:\/\/vibrantfinserv.com\/kb\/threshold-limit-of-statutory-audit-3\/\">Read More &raquo;<\/a><\/span><\/p>\n","protected":false},"author":1,"featured_media":17393,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2459],"tags":[3865,3864,3291],"class_list":["post-17346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-statutory-audit","tag-auditlimitfordiagnosticcenter","tag-diagnosticcentreauditthreshold","tag-statutoryauditduedate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Threshold Limit of Statutory Audit\/ Article\/ VibrantFinserv-<\/title>\n<meta name=\"description\" content=\"Sure, The threshold limit of statutory audit for a diagnostic centre is Rs. 40 lakhs in terms of turnover or Rs. 25 lakhs in terms of gross-\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vibrantfinserv.com\/kb\/threshold-limit-of-statutory-audit-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Threshold Limit of Statutory Audit\/ Article\/ VibrantFinserv-\" \/>\n<meta property=\"og:description\" content=\"Sure, The threshold limit of statutory audit for a diagnostic centre is Rs. 40 lakhs in terms of turnover or Rs. 25 lakhs in terms of gross-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vibrantfinserv.com\/kb\/threshold-limit-of-statutory-audit-3\/\" \/>\n<meta property=\"og:site_name\" content=\"Knowledge Base | Vibrant Finserv\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-30T10:55:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-13T09:42:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/08\/69.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"310\" \/>\n\t<meta property=\"og:image:height\" content=\"163\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"kbadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"kbadmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vibrantfinserv.com\/kb\/threshold-limit-of-statutory-audit-3\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vibrantfinserv.com\/kb\/threshold-limit-of-statutory-audit-3\/\"},\"author\":{\"name\":\"kbadmin\",\"@id\":\"https:\/\/vibrantfinserv.com\/kb\/#\/schema\/person\/51e4fe2a2fecbd55efb5d87c1afe5345\"},\"headline\":\"47. 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