Audit selection under West Bengal GST targets registered persons listed by risk score and suo motu identification for audit records. Selection of registered persons for audit of records under the West Bengal Goods and Services Tax Act, 2017 is made under section 65 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. A total of 760 registered persons, specified in the annexed list, are selected for audit for the financial years 2020-21 and 2021-22 or parts thereof. The listed taxpayers are shown by jurisdiction and circle, with selection recorded as risk score or, in some entries, suo motu selection.
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Provisions expressly mentioned in the judgment/order text.
Audit selection under West Bengal GST targets registered persons listed by risk score and suo motu identification for audit records.
Selection of registered persons for audit of records under the West Bengal Goods and Services Tax Act, 2017 is made under section 65 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. A total of 760 registered persons, specified in the annexed list, are selected for audit for the financial years 2020-21 and 2021-22 or parts thereof. The listed taxpayers are shown by jurisdiction and circle, with selection recorded as risk score or, in some entries, suo motu selection.
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