https://www.taxtmi.com/circulars?id=55942 Audit functions for pre-GST periods remain with CBEC Audit Commissionerates, which shall verify financial records for 2016-17 and earlier. The Directorate General of Audit will produce an Audit Plan, identify and risk-score taxpayers formerly under Central Excise and Service Tax, and share classified lists with Chief Commissioners for allocation. Audit Commissionerates will select taxpayers using local risk factors and working-strength norms, prioritise scrutiny of CENVAT credit transfers to CGST, promote taxpayer education, and minimise business disruption while reporting feedback on risk parameters to the Directorate General. en-us Wed, 12 Jul 2017 00:00:00 +0530 Thu, 21 Sep 2017 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55942 Audit functions for pre-GST periods remain with CBEC Audit Commissionerates, which shall verify financial records for 2016-17 and earlier. The Directorate General of Audit will produce an Audit Plan, identify and risk-score taxpayers formerly under Central Excise and Service Tax, and share classified lists with Chief Commissioners for allocation. Audit Commissionerates will select taxpayers using local risk factors and working-strength norms, prioritise scrutiny of CENVAT credit transfers to CGST, promote taxpayer education, and minimise business disruption while reporting feedback on risk parameters to the Directorate General. Circulars GST Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55942