Special audit findings may trigger administrative action under Section 51 of the Model GST Law. Where observations or conclusions arise from a special audit, the competent tax authority may initiate action under the Model GST Law's assessment and ... Summary
Special audit findings may trigger administrative action under Section 51 of the Model GST Law.
Where observations or conclusions arise from a special audit, the competent tax authority may initiate action under the Model GST Law's assessment and follow-up provisions; the special audit report thus serves as a basis for commencing assessment or other compliance proceedings.
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