GST audit: maintain Taxpayer At a Glance master files to streamline information requests and improve audit planning. Departments may compile a Taxpayer At a Glance (TAG) or Registered Person Master File (RPMF) with registration, return, ITC, tax payment and other pertinent reports (including GSTR-9/GSTR-9C and balance sheet where available). An updated Master File reduces information requested from the taxpayer and aids desk review and Audit Plan formulation by identifying focal risk areas and evidence needs.
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Provisions expressly mentioned in the judgment/order text.
GST audit: maintain Taxpayer At a Glance master files to streamline information requests and improve audit planning.
Departments may compile a Taxpayer At a Glance (TAG) or Registered Person Master File (RPMF) with registration, return, ITC, tax payment and other pertinent reports (including GSTR-9/GSTR-9C and balance sheet where available). An updated Master File reduces information requested from the taxpayer and aids desk review and Audit Plan formulation by identifying focal risk areas and evidence needs.
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