GST refund review: recommend tiered pre audit and post audit safeguards with thresholds and time bound audit procedures. Sanctioned refunds must be transferred electronically with supporting documents to higher authorities for review, with paper copies sent concurrently to audit; system based verification may allow dispensing with post audit for lower value refunds, while larger refunds should undergo pre audit before sanction, and the GST law should provide for pre audit, post audit or combined review procedures with time bound audit timelines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST refund review: recommend tiered pre audit and post audit safeguards with thresholds and time bound audit procedures.
Sanctioned refunds must be transferred electronically with supporting documents to higher authorities for review, with paper copies sent concurrently to audit; system based verification may allow dispensing with post audit for lower value refunds, while larger refunds should undergo pre audit before sanction, and the GST law should provide for pre audit, post audit or combined review procedures with time bound audit timelines.
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