https://www.taxtmi.com/article/detailed?id=8733 GST provides statutory, departmental and special audit regimes to verify declared turnover, taxes, refunds and input tax credit and to assess compliance. Statutory audit mandates audited accounts, annual return and a reconciliation statement filed in prescribed form for taxpayers above the turnover threshold; departmental audit allows officers to inspect records with prior notice and set timelines for completion; special audit permits appointment of a CA/CMA by the administration for complex valuation or abnormal credit issues. Voluntary management and IT audits serve as non mandated assurance reviews. en-us Fri, 20 Sep 2019 10:55:32 +0530 Fri, 20 Sep 2019 10:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8733 GST provides statutory, departmental and special audit regimes to verify declared turnover, taxes, refunds and input tax credit and to assess compliance. Statutory audit mandates audited accounts, annual return and a reconciliation statement filed in prescribed form for taxpayers above the turnover threshold; departmental audit allows officers to inspect records with prior notice and set timelines for completion; special audit permits appointment of a CA/CMA by the administration for complex valuation or abnormal credit issues. Voluntary management and IT audits serve as non mandated assurance reviews. Articles Goods and Services Tax - GST Fri, 20 Sep 2019 10:55:32 +0530 https://www.taxtmi.com/article/detailed?id=8733