Format of letter to be written by the Registered Person u/s 73 (6) of CGST Act, 2017 (GSTAM - Annexure X) - Goods And Services Tax Audit Manual 2019 [CBIC]
Format of letter to be written by the Registered Person u/s 73 (6) of CGST Act, 2017 (GSTAM - Annexure X) - Goods And Services Tax Audit Manual 2019 [CBIC]
Auditor responsibility to explain audit objections and seek resolution while informing senior officers for oversight. Auditor must explain all objections raised during a GST audit to the registered person, attempt to resolve disagreements before finalisation, record and ... Summary
Auditor responsibility to explain audit objections and seek resolution while informing senior officers for oversight.
Auditor must explain all objections raised during a GST audit to the registered person, attempt to resolve disagreements before finalisation, record and communicate the registered person's position, and ensure senior officers are informed of potential or unresolved disagreements for supervisory oversight.
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