https://www.taxtmi.com/forum/issue?id=120789 The Director General (Audit) has implemented a Coordinated/Thematic Audit Framework appointing a Nodal Audit Commissionerate and a single point of contact to centralise consolidation and coordination across multiple GSTINs under one PAN via administrative instructions under Section 168, while statutory audit authority under Section 65 and procedural requirements under Rule 101 remain GSTIN-wise and any demands or adjudication must be initiated by the jurisdictional proper officer for each registration. en-us Tue, 03 Mar 2026 06:48:49 +0530 Tue, 03 Mar 2026 18:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120789 The Director General (Audit) has implemented a Coordinated/Thematic Audit Framework appointing a Nodal Audit Commissionerate and a single point of contact to centralise consolidation and coordination across multiple GSTINs under one PAN via administrative instructions under Section 168, while statutory audit authority under Section 65 and procedural requirements under Rule 101 remain GSTIN-wise and any demands or adjudication must be initiated by the jurisdictional proper officer for each registration. Discussion-Forum GST Tue, 03 Mar 2026 06:48:49 +0530 https://www.taxtmi.com/forum/issue?id=120789