Voluntary payment after GST audit: auditors should encourage payment and explain post-audit benefits for agreed short levy cases. Where the auditee agrees in full or in part, the auditor should encourage voluntary payment of dues detected in audit using Form GST DRC - 03 and explain benefits available for admitting a short levy. Audit observations fall into technical lapses without revenue implication, which may be corrected, and revenue-impact findings such as short payment of tax and interest, which require recovery action and procedural guidance to the auditee.
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Provisions expressly mentioned in the judgment/order text.
Voluntary payment after GST audit: auditors should encourage payment and explain post-audit benefits for agreed short levy cases.
Where the auditee agrees in full or in part, the auditor should encourage voluntary payment of dues detected in audit using Form GST DRC - 03 and explain benefits available for admitting a short levy. Audit observations fall into technical lapses without revenue implication, which may be corrected, and revenue-impact findings such as short payment of tax and interest, which require recovery action and procedural guidance to the auditee.
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