https://www.taxtmi.com/article/detailed?id=12344 GST procedures reveal procedural and fairness deficiencies: clarify the interplay of scrutiny under Section 61 and audit under Section 65; fix audit commencement and completion markers; avoid multiple SCNs from a single audit; limit audit findings to interpretations supported by CBIC circulars and advance rulings; solicit auditee feedback and specify a maximum interval between IAR and SCN. Summons under Section 70 should be sparingly used, statements must be provided to those recorded, closure letters issued, and show cause notices must include full allegations and relied-upon documents, allow sufficient time for replies, ensure hearings and post-hearing records, and mandate timely orders. en-us Tue, 20 Feb 2024 08:34:16 +0530 Tue, 20 Feb 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12344 GST procedures reveal procedural and fairness deficiencies: clarify the interplay of scrutiny under Section 61 and audit under Section 65; fix audit commencement and completion markers; avoid multiple SCNs from a single audit; limit audit findings to interpretations supported by CBIC circulars and advance rulings; solicit auditee feedback and specify a maximum interval between IAR and SCN. Summons under Section 70 should be sparingly used, statements must be provided to those recorded, closure letters issued, and show cause notices must include full allegations and relied-upon documents, allow sufficient time for replies, ensure hearings and post-hearing records, and mandate timely orders. Articles Goods and Services Tax - GST Tue, 20 Feb 2024 08:34:16 +0530 https://www.taxtmi.com/article/detailed?id=12344