Pre-audit and post-audit review: zonal and joint commissioners designated as approval authorities for NIC Portal GST audits. The Commissioner, State Tax has nominated the Zonal Additional Commissioner and the Joint Commissioner (Tax Audit) to perform pre-audit and post-audit review functions on the Departmental (NIC) Portal in place of the Zonal and Local Audit Review Committees, to address administrative convenience and portal-related receipt and upload issues for selected audit firms, consistent with provisions in the Tax Audit Manual and the Model All India GST Audit Manual 2023 concerning a proper higher authority for approval.
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Provisions expressly mentioned in the judgment/order text.
Pre-audit and post-audit review: zonal and joint commissioners designated as approval authorities for NIC Portal GST audits.
The Commissioner, State Tax has nominated the Zonal Additional Commissioner and the Joint Commissioner (Tax Audit) to perform pre-audit and post-audit review functions on the Departmental (NIC) Portal in place of the Zonal and Local Audit Review Committees, to address administrative convenience and portal-related receipt and upload issues for selected audit firms, consistent with provisions in the Tax Audit Manual and the Model All India GST Audit Manual 2023 concerning a proper higher authority for approval.
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