Types of Audit in GST

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....This Model GST Audit Manual is focused on audit by Tax Authorities only. The audited books of accounts and audit report submitted by the taxpayer in prescribed Form(s) are also subject to audit u/s 65....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ficer (not below the rank of Assistant Commissioner), upon prior approval of the Commissioner and appointed by the Commissioner, under section 66 of the CGST/SGST Act, 2017 read with rule 102 of th....