https://www.taxtmi.com/circulars?id=64618 The circular prescribes procedure for GST audit under section 65, defining its object as verification of correctness of declared turnover, taxes, refunds and input tax credit and compliance with MGST Act. Cases are selected by risk analysis or randomly; audits commence by Form GST-ADT-01 and are normally at the taxpayer's place of business. Scope covers verification of returns, books, invoices, e-way bills, agreements and reconciliations (e.g., GSTR-2A); AOs may summon evidence under delegated powers but shall not remove records or search premises. Rights and duties of the registered person and an indicative document list are provided. en-us Mon, 21 Dec 2020 00:00:00 +0530 Wed, 23 Dec 2020 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64618 The circular prescribes procedure for GST audit under section 65, defining its object as verification of correctness of declared turnover, taxes, refunds and input tax credit and compliance with MGST Act. Cases are selected by risk analysis or randomly; audits commence by Form GST-ADT-01 and are normally at the taxpayer's place of business. Scope covers verification of returns, books, invoices, e-way bills, agreements and reconciliations (e.g., GSTR-2A); AOs may summon evidence under delegated powers but shall not remove records or search premises. Rights and duties of the registered person and an indicative document list are provided. Circulars GST - States Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64618