https://www.taxtmi.com/article/detailed?id=17247 GST risk management requires a continuous internal tax control framework covering classification, documentation, tax determination, ERP recording, e-invoice and E-Way Bill compliance, return reporting, reconciliation, review and remediation. Registered persons remain responsible for GST correctness despite outsourcing. Core controls include maker-checker approval of tax-sensitive master data, reconciliation of outward supplies and returns, substantive ITC eligibility review in addition to invoice matching, separate reverse-charge controls, and documented explanations for material differences. Governance should allocate responsibilities across operations, tax, finance, logistics, ERP, internal audit and senior management. en-us Sat, 22 Aug 2026 10:33:51 +0530 Sat, 22 Aug 2026 10:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17247 GST risk management requires a continuous internal tax control framework covering classification, documentation, tax determination, ERP recording, e-invoice and E-Way Bill compliance, return reporting, reconciliation, review and remediation. Registered persons remain responsible for GST correctness despite outsourcing. Core controls include maker-checker approval of tax-sensitive master data, reconciliation of outward supplies and returns, substantive ITC eligibility review in addition to invoice matching, separate reverse-charge controls, and documented explanations for material differences. Governance should allocate responsibilities across operations, tax, finance, logistics, ERP, internal audit and senior management. Articles Goods and Services Tax - GST Sat, 22 Aug 2026 10:33:51 +0530 https://www.taxtmi.com/article/detailed?id=17247