Coordinated audit Framework laid down by Director General (Audit)

[K.lakshmipati rao]

Dear Experts,

Our Company is having multiple GST Registrations in the States of Uttar Pradesh, Karnataka, and West Bengal etc., for which, GST Audit initiated u/s. 65 of CGST Act and intimated through GST ADT-01. Furnishing the relevant information and compliance thereof, is in routine nature and it is Taxpayer responsibility.

Whereas, as a part of Coordinated audit Framework laid down by Director General (Audit), appointed the Commissioner of Uttar Pradesh GST Commissionerate as Nodal Audit Commissionerate for our PAN, for conducting Audit in respect of all three State transactions for the purpose of "Thematic Audit".

As such, we were advised to designate Single point of Contact-Taxpayer (Senior Accounts/Finance Official, who shall interface with the above designated Nodal Audit Commissioner for all three States Business transactions for the audit period F.Y.2020-21 to 2023-24.

Due to huge volumes, consolidation of Records and furnishing of information for each GSTIN itself is huge task for us, yet again, further consolidation of information belongs to three States is much bigger task for this proposed "Thematic Audit". This amounts to Extra work for Taxpayer, since integration of selected GSTIN is herculean task at this point in time.

May I request Experts to suggest in the matter as to whether the Coordinated audit Framework laid down by Director General (Audit) has GST counsel approval. If so, under which GST Rule, permission given to the Nodal Audit Commissionerate for coordination and communication between Taxpayer [PAN based] and the various Audit Commissionerate conducting the GST Audit.

AI Summary

Coordinated audit framework centralises PAN-based thematic audits while preserving GSTIN-wise statutory audit and adjudication.
The Director General (Audit) has implemented a Coordinated/Thematic Audit Framework appointing a Nodal Audit Commissionerate and a single point of contact to centralise consolidation and coordination across multiple GSTINs under one PAN via administrative instructions under Section 168, while statutory audit authority under Section 65 and procedural requirements under Rule 101 remain GSTIN-wise and any demands or adjudication must be initiated by the jurisdictional proper officer for each registration.