Multi-year GST audits require examination of subsequent financial years to ensure holistic compliance, tax liability and input tax credit review. Audits initiated under the Haryana Goods and Services Tax Act, 2017 must cover the selected financial year and all subsequent financial years up to the current financial year. The examination must include relevant records, returns, statements and financial documents for the entire period, addressing compliance, tax liability, input tax credit availed and other applicable statutory requirements. Field formations must comply with prescribed provisions and timelines.
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.
Multi-year GST audits require examination of subsequent financial years to ensure holistic compliance, tax liability and input tax credit review.
Audits initiated under the Haryana Goods and Services Tax Act, 2017 must cover the selected financial year and all subsequent financial years up to the current financial year. The examination must include relevant records, returns, statements and financial documents for the entire period, addressing compliance, tax liability, input tax credit availed and other applicable statutory requirements. Field formations must comply with prescribed provisions and timelines.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
