GST audit information sharing to standardise findings and improve audit quality across tax administrations. GST tax administrations should adopt a unified information-sharing platform to enhance the conduct, findings and finalisation of audits and improve audit quality and efficiency. The platform may be an online audit bulletin or a GST Audit Knowledge Management System to disseminate important audit findings and other relevant information. Complementary resources like manuals, ready reckoners and reference guides should be integrated to standardise audit practice and support consistent application of GST audit procedures.
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 information sharing to standardise findings and improve audit quality across tax administrations.
GST tax administrations should adopt a unified information-sharing platform to enhance the conduct, findings and finalisation of audits and improve audit quality and efficiency. The platform may be an online audit bulletin or a GST Audit Knowledge Management System to disseminate important audit findings and other relevant information. Complementary resources like manuals, ready reckoners and reference guides should be integrated to standardise audit practice and support consistent application of GST audit procedures.
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