https://www.taxtmi.com/circulars?id=70010 GST audit under the Assam Goods and Services Tax Act is to verify turnover declared, taxes paid, refunds claimed, input tax credit availed and overall compliance by registered taxpayers. The instruction prescribes manual audit procedures until the electronic module becomes functional, including case allocation, advance notice in FORM GST ADT-01, examination of records and returns, confidentiality, peer review of draft reports and time-bound completion. It also sets out taxpayer rights, duties, indicative documents to be produced and record-maintenance requirements for audit monitoring. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 26 May 2026 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70010 GST audit under the Assam Goods and Services Tax Act is to verify turnover declared, taxes paid, refunds claimed, input tax credit availed and overall compliance by registered taxpayers. The instruction prescribes manual audit procedures until the electronic module becomes functional, including case allocation, advance notice in FORM GST ADT-01, examination of records and returns, confidentiality, peer review of draft reports and time-bound completion. It also sets out taxpayer rights, duties, indicative documents to be produced and record-maintenance requirements for audit monitoring. Circulars GST - States Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70010