https://www.taxtmi.com/article/detailed?id=8294 Triggers for GST enquiries include substantial carry forward or lapsed input tax credit claims, incorrect transitional credit entries, major changes in discount or accounting policies, sudden supplier changes or business closures, extensive related party transfers and potential fictitious billing. Authorities use data analytics and electronic records-reconciliation of audited financial statements with GST returns, detection of mismatches across returns, linkage of invoices with e way bills, and auditor discrepancies-to identify irregularities and prompt further scrutiny, with anti profiteering non compliance and adverse compliance ratings as additional triggers. en-us Sat, 22 Dec 2018 05:58:36 +0530 Sat, 22 Dec 2018 05:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8294 Triggers for GST enquiries include substantial carry forward or lapsed input tax credit claims, incorrect transitional credit entries, major changes in discount or accounting policies, sudden supplier changes or business closures, extensive related party transfers and potential fictitious billing. Authorities use data analytics and electronic records-reconciliation of audited financial statements with GST returns, detection of mismatches across returns, linkage of invoices with e way bills, and auditor discrepancies-to identify irregularities and prompt further scrutiny, with anti profiteering non compliance and adverse compliance ratings as additional triggers. Articles Goods and Services Tax - GST Sat, 22 Dec 2018 05:58:36 +0530 https://www.taxtmi.com/article/detailed?id=8294