GST audit framework under Assam law sets manual procedures, taxpayer duties, advance notice, record checks, and time-bound reporting. GST audit under the Assam Goods and Services Tax Act is to verify turnover declared, taxes paid, refunds claimed, input tax credit availed and overall compliance by registered taxpayers. The instruction prescribes manual audit procedures until the electronic module becomes functional, including case allocation, advance notice in FORM GST ADT-01, examination of records and returns, confidentiality, peer review of draft reports and time-bound completion. It also sets out taxpayer rights, duties, indicative documents to be produced and record-maintenance requirements for audit monitoring.
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 framework under Assam law sets manual procedures, taxpayer duties, advance notice, record checks, and time-bound reporting.
GST audit under the Assam Goods and Services Tax Act is to verify turnover declared, taxes paid, refunds claimed, input tax credit availed and overall compliance by registered taxpayers. The instruction prescribes manual audit procedures until the electronic module becomes functional, including case allocation, advance notice in FORM GST ADT-01, examination of records and returns, confidentiality, peer review of draft reports and time-bound completion. It also sets out taxpayer rights, duties, indicative documents to be produced and record-maintenance requirements for audit monitoring.
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