Audit under EA-2000

[Hasmukh Patel]

Dear Sir,

We have received letter for Audit of our one firm under audit scheme EA 2000.Audit for old period (before GST). Can they conduct Audit under Section 174 (2) (e) ????

As per my knowledge by CGST section 173 & 174 old section 94 of schedule was omitted for old audit.

AI Summary

Section 174(2)(e) of CGST Act allows audits for periods before GST, confirming ongoing authority despite law changes. A query was raised regarding the authority to conduct an audit under the EA-2000 scheme for a period before the implementation of GST. The question concerned whether Section 174(2)(e) of the CGST Act allows such audits. Responses clarified that Section 174 is a saving clause that permits ongoing investigations, inquiries, and audits even after the repeal of previous acts. The department can conduct audits for periods before GST implementation as these legal proceedings remain unaffected by the repeal or amendment of earlier laws. The discussion concluded with gratitude for the clarification provided.