Joint audit coordination between central and state GST requires sharing monthly audit plans and officer participation. Directive requires CGST Audit Circles to share monthly audit plans with SGST counterparts and invite SGST officers to join CGST audit teams, while CGST officers may reciprocate; Circle AC/DCs must coordinate with State GST to develop and implement a procedural framework so joint audits, capacity building and compliance-information exchange can commence immediately.
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Provisions expressly mentioned in the judgment/order text.
Joint audit coordination between central and state GST requires sharing monthly audit plans and officer participation.
Directive requires CGST Audit Circles to share monthly audit plans with SGST counterparts and invite SGST officers to join CGST audit teams, while CGST officers may reciprocate; Circle AC/DCs must coordinate with State GST to develop and implement a procedural framework so joint audits, capacity building and compliance-information exchange can commence immediately.
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