Whether centre has power to Audit if company falls under State

[POLYPLEX CORPORATIONLTD]

Dear Sir

Our Company falls under State Jurisdiction, We had received letter from Assistant Commissioner CGST Audit for Auditing our records for F.Y. 2017-18 & 2018-19.

Our Question is that,

1. As our company Jurisdictional Office falls under State (SGST), Is CGST is eligible for Audit ?

2. Whether SGST Office also perform Audit after CGST Audit.

AI Summary

Jurisdictional audit limits: central GST cannot audit units under state GST; audits remain jurisdiction-wise unless jurisdiction is transferred.
Internal audit is jurisdiction-wise: a CGST office cannot conduct an internal audit of a unit within SGST territorial jurisdiction; each authority appoints its own proper officer to audit units in its territory, and a CGST audit letter directed to an SGST-unit is likely a mistake.