GST audit functions govern planning, risk-based selection, legal support and conduct of audits through Monitoring Committee oversight. The GST Audit Commissionerate consists of sections for Planning and Coordination, Administration, Technical and Legal, Risk Management and Quality Assurance, and Circles. Planning and Coordination maintains master files, officers' profiles, forms audit groups, deploys officers, schedules audits and prepares materials for Monitoring Committee Meetings. Administration handles personnel and vigilance. Technical and Legal drafts show-cause notices and manages litigation. Risk Management executes risk-based selection, maintains the audit database, identifies themes, ensures quality assurance, and seeks Chief Commissioner approval for locally parameterised selections. Circles carry out audits and follow-up, including recovery or issuance of show-cause notices up to DC/AC level.
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 functions govern planning, risk-based selection, legal support and conduct of audits through Monitoring Committee oversight.
The GST Audit Commissionerate consists of sections for Planning and Coordination, Administration, Technical and Legal, Risk Management and Quality Assurance, and Circles. Planning and Coordination maintains master files, officers' profiles, forms audit groups, deploys officers, schedules audits and prepares materials for Monitoring Committee Meetings. Administration handles personnel and vigilance. Technical and Legal drafts show-cause notices and manages litigation. Risk Management executes risk-based selection, maintains the audit database, identifies themes, ensures quality assurance, and seeks Chief Commissioner approval for locally parameterised selections. Circles carry out audits and follow-up, including recovery or issuance of show-cause notices up to DC/AC level.
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