GST audit selection: zonal and turnover based registered persons lists published, audits to be completed by prescribed deadline. Zones are classified into three categories according to the number of high turnover traders, and within each zone category registered persons are further classified as large, medium or small taxpayers by prescribed turnover bands. Zonal and turnover wise lists of selected registered persons for GST tax audit of the relevant financial year are published to zonal Additional Commissioners/Joint Commissioners (Tax Audit) and on the departmental website; audits of the selected persons must be completed within the prescribed time limit.
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 audit selection: zonal and turnover based registered persons lists published, audits to be completed by prescribed deadline.
Zones are classified into three categories according to the number of high turnover traders, and within each zone category registered persons are further classified as large, medium or small taxpayers by prescribed turnover bands. Zonal and turnover wise lists of selected registered persons for GST tax audit of the relevant financial year are published to zonal Additional Commissioners/Joint Commissioners (Tax Audit) and on the departmental website; audits of the selected persons must be completed within the prescribed time limit.
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