https://www.taxtmi.com/acts?id=20206 Sanctioned refunds must be transferred electronically with supporting documents to higher authorities for review, with paper copies sent concurrently to audit; system based verification may allow dispensing with post audit for lower value refunds, while larger refunds should undergo pre audit before sanction, and the GST law should provide for pre audit, post audit or combined review procedures with time bound audit timelines. en-us Sat, 12 Dec 2015 02:23:51 +0530 Sat, 12 Dec 2015 02:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20206 Sanctioned refunds must be transferred electronically with supporting documents to higher authorities for review, with paper copies sent concurrently to audit; system based verification may allow dispensing with post audit for lower value refunds, while larger refunds should undergo pre audit before sanction, and the GST law should provide for pre audit, post audit or combined review procedures with time bound audit timelines. Act-Rules Bills Sat, 12 Dec 2015 02:23:51 +0530 https://www.taxtmi.com/acts?id=20206