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

Preservation of pre GST audits permits continuation of investigations and audits under repealed tax laws despite legislative change.
The statutory saving in Section 174(2)(e) preserves investigations, verifications (including scrutiny and audit), assessment, adjudication and recovery under the pre GST Central Excise and related enactments, allowing the department to institute, continue or enforce audits and other legal proceedings for periods before GST as if those Acts had not been repealed; administrative authorisation for such audits may be obtained and retained on file without being repeated in the audit intimation letter.