https://www.taxtmi.com/article/detailed?id=7747 The CGST Act defines Audit as examination of records to verify turnover, taxes, refunds and input tax credit. Annual accounts audit by a Chartered Accountant or Cost Accountant is mandated under section 35(5) with filing on Form GSTR-9C. Departmental audits under section 65 require notice on Form GST ADT-01, completion within prescribed timelines and communication of findings on Form GST ADT-02, potentially leading to proceedings under sections 73 or 74. Special audits under section 66 may be ordered with Commissioner's approval, require a nominated auditor's report within a set period, and are funded by the Commissioner. en-us Thu, 30 Nov 2017 07:57:05 +0530 Thu, 30 Nov 2017 07:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7747 The CGST Act defines Audit as examination of records to verify turnover, taxes, refunds and input tax credit. Annual accounts audit by a Chartered Accountant or Cost Accountant is mandated under section 35(5) with filing on Form GSTR-9C. Departmental audits under section 65 require notice on Form GST ADT-01, completion within prescribed timelines and communication of findings on Form GST ADT-02, potentially leading to proceedings under sections 73 or 74. Special audits under section 66 may be ordered with Commissioner's approval, require a nominated auditor's report within a set period, and are funded by the Commissioner. Articles Goods and Services Tax - GST Thu, 30 Nov 2017 07:57:05 +0530 https://www.taxtmi.com/article/detailed?id=7747