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of <h1>Kerala GST Act 2017: Audit Monitoring Committee Procedures and Monthly Meetings by Additional Commissioner.</h1> The circular outlines procedures for the Audit Monitoring Committee (AMC) under the Kerala State Goods and Services Tax (KSGST) Act, 2017. It mandates the establishment of 140 audit teams and requires monthly AMC meetings led by the Additional Commissioner (Audit). The Draft Audit Report (DAR) is prepared post-verification and reviewed in AMC meetings, which can be physical or virtual. The AMC includes various state tax officials and may invite experts for specific cases. Final decisions on audit objections are made during these meetings, and the Final Audit Report (FAR) is issued following the conclusions of the AMC. The circular is effective from January 10, 2023.
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