Joint audit coordination ensures harmonised audit plans and unified handling of multi location GST taxpayers across jurisdictions. Selection for joint audit is made by a Coordination Committee from GSTN data using agreed risk criteria; a Supervisory Committee of Commissioners coordinates conduct. Audit groups prepare Desk Reviews and Audit Plans, which the Supervisory Committee harmonises into a common minimum Audit Plan and sets a uniform commencement date. Post audit, observations are sent to taxpayers for written responses; draft paras are vetted to resolve conflicting legal interpretations, finalised by monitoring committees, issued as Final Audit Reports, and unpaid disputes are pursued through demand cum show cause notices, adjudication, and recovery by appropriate jurisdictional authorities. Findings are uploaded to a shared Audit Utility.
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.
Joint audit coordination ensures harmonised audit plans and unified handling of multi location GST taxpayers across jurisdictions.
Selection for joint audit is made by a Coordination Committee from GSTN data using agreed risk criteria; a Supervisory Committee of Commissioners coordinates conduct. Audit groups prepare Desk Reviews and Audit Plans, which the Supervisory Committee harmonises into a common minimum Audit Plan and sets a uniform commencement date. Post audit, observations are sent to taxpayers for written responses; draft paras are vetted to resolve conflicting legal interpretations, finalised by monitoring committees, issued as Final Audit Reports, and unpaid disputes are pursued through demand cum show cause notices, adjudication, and recovery by appropriate jurisdictional authorities. Findings are uploaded to a shared Audit Utility.
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