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        Question 16 - Who can conduct audit of taxpayers?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 13
        Assessment and Audit

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        Audit authority: officers authorised by the Commissioner may conduct taxpayer audits; frequency and manner to be prescribed. Officers authorised by the Commissioner under the GST framework may conduct taxpayer audits by general or specific order; procedural details on the frequency and manner of audits will be prescribed later.
                          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.

                                Audit authority: officers authorised by the Commissioner may conduct taxpayer audits; frequency and manner to be prescribed.

                                Officers authorised by the Commissioner under the GST framework may conduct taxpayer audits by general or specific order; procedural details on the frequency and manner of audits will be prescribed later.


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