Audit scheduling under GST: annual planning and categorization guide enabling targeted audits and manpower calibration. An Annual Plan must be issued by the Audit Commissionerate specifying registered persons to be audited and probable months for visits, with quarterly schedules issued by Circles and rescheduling permitted provided all allocated audits are completed by 31 March. Registered persons are to be categorized as large, medium or small based on total annual outward supplies; threshold limits and categorization methodology will be determined by the Directorate General of Audit and may vary by Commissionerate. The Directorate General will periodically review categorization, manpower deployment, audit group composition and audit duration, and senior commissioners may reallocate officers to ensure coverage.
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Audit scheduling under GST: annual planning and categorization guide enabling targeted audits and manpower calibration.
An Annual Plan must be issued by the Audit Commissionerate specifying registered persons to be audited and probable months for visits, with quarterly schedules issued by Circles and rescheduling permitted provided all allocated audits are completed by 31 March. Registered persons are to be categorized as large, medium or small based on total annual outward supplies; threshold limits and categorization methodology will be determined by the Directorate General of Audit and may vary by Commissionerate. The Directorate General will periodically review categorization, manpower deployment, audit group composition and audit duration, and senior commissioners may reallocate officers to ensure coverage.
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