Duration of audit: indicative working-day limits set for large, medium and small taxpayers with proportional increases for multi-year coverage. The manual prescribes indicative inclusive durations for GST audits-6-8 working days for Large Taxpayers, 4-6 for Medium Taxpayers and 2-4 for Small Taxpayers (including TDS deductors and tax at source collectors)-covering desk review through audit report preparation. For multi year coverage the days may be increased proportionately (notably illustrated for five year coverage) with a 25% increment per additional year. Extensions require Deputy/Assistant Commissioner approval; reductions require prior concurrence of the Additional/Joint Commissioner where verification is complete.
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Duration of audit: indicative working-day limits set for large, medium and small taxpayers with proportional increases for multi-year coverage.
The manual prescribes indicative inclusive durations for GST audits-6-8 working days for Large Taxpayers, 4-6 for Medium Taxpayers and 2-4 for Small Taxpayers (including TDS deductors and tax at source collectors)-covering desk review through audit report preparation. For multi year coverage the days may be increased proportionately (notably illustrated for five year coverage) with a 25% increment per additional year. Extensions require Deputy/Assistant Commissioner approval; reductions require prior concurrence of the Additional/Joint Commissioner where verification is complete.
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