GST audit objectives: evaluate self-assessed tax accuracy to detect non-compliance and strengthen taxpayer compliance measures. GST audit evaluates credibility of self-assessed tax liability by testing the accuracy of taxpayer declarations and accounts. Its operative aims are to measure compliance, detect non-compliance and revenue shortfalls, prevent future non-compliance by identifying recurring deviations, inform amendments to the legal framework exploited to avoid tax, and promote voluntary compliance through oversight and corrective input.
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 audit objectives: evaluate self-assessed tax accuracy to detect non-compliance and strengthen taxpayer compliance measures.
GST audit evaluates credibility of self-assessed tax liability by testing the accuracy of taxpayer declarations and accounts. Its operative aims are to measure compliance, detect non-compliance and revenue shortfalls, prevent future non-compliance by identifying recurring deviations, inform amendments to the legal framework exploited to avoid tax, and promote voluntary compliance through oversight and corrective input.
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