TaxTMI 
TaxTMI 
Pre-audit desk review
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....d this process is that the Audit Officer would get accustomed with the nature of business of the auditee vis-a-vis information available with her/him. Upon studying this information, the audit team and its members should have clarity about the following: - * Reason(s) for selection. * Profile of the auditee with details of ownership, numbers of registered persons under the same PAN within t....
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....ubmission of Return, the Audit Officer should calculate the Late Fees & Interest payable at the desk-review stage itself. Furthermore, there may be chances of mismatch of Turnover and Tax as disclosed in Form GSTR-3B vis-à-vis Form GSTR-1. Similarly, there may be a mismatch between ITC claimed in Form GSTR-3B vis-à-vis ITC auto-populated in Form GSTR-2A/GSTR-2B. * Analysis of busin....
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.... officer is required to study each case from a holistic point of view keeping in view applicability of statutory provisions and amendments thereof, notifications, circulars and orders relevant to the audit period. There have been various instances where a specific transaction, when looked at from a wider perspective, yielded interesting conclusions. Many of these instances are covered by various c....