GST audits include tax authority audits, special audits by chartered/cost accountants with commissioner approval, and turnover-based audits. Three audit mechanisms exist under GST: audit by tax authorities by an authorized officer (no turnover limit), special audit by a chartered/cost accountant appointed by the Commissioner after prior approval and requisite officer order, and turnover-based audit by a chartered/cost accountant when aggregate turnover exceeds the prescribed quantum, with the statutory turnover provision omitted effective 1 August 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST audits include tax authority audits, special audits by chartered/cost accountants with commissioner approval, and turnover-based audits.
Three audit mechanisms exist under GST: audit by tax authorities by an authorized officer (no turnover limit), special audit by a chartered/cost accountant appointed by the Commissioner after prior approval and requisite officer order, and turnover-based audit by a chartered/cost accountant when aggregate turnover exceeds the prescribed quantum, with the statutory turnover provision omitted effective 1 August 2021.
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