https://www.taxtmi.com/circulars?id=69938 GST audit procedure was revised to align field-level review, team constitution, taxpayer categorisation, notice timelines, and post-verification objection handling with the Tax Audit Manual. A zonal audit review committee remains under the Zonal Additional Commissioner, but a local audit review committee is also created under the Joint Commissioner (Tax Audit), and both committee formations must be reported to headquarters within the prescribed time. The amendment reorganises the audit framework by requiring audit teams to be formed separately for Category 'A', Category 'B', and Category 'C' traders through the relevant zonal or local committee structure, with the stated leadership levels assigned to each category. en-us Wed, 10 Mar 2021 00:00:00 +0530 Tue, 05 May 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69938 GST audit procedure was revised to align field-level review, team constitution, taxpayer categorisation, notice timelines, and post-verification objection handling with the Tax Audit Manual. A zonal audit review committee remains under the Zonal Additional Commissioner, but a local audit review committee is also created under the Joint Commissioner (Tax Audit), and both committee formations must be reported to headquarters within the prescribed time. The amendment reorganises the audit framework by requiring audit teams to be formed separately for Category 'A', Category 'B', and Category 'C' traders through the relevant zonal or local committee structure, with the stated leadership levels assigned to each category. Circulars GST - States Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69938