TaxTMI 
TaxTMI 
Audit under Assam Goods and Service Tax Act, 2017
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....by the taxpayers. Although, the audit function is supposed to be executed electronically in GSTN, but the system is yet to be ready. However, keeping in mind the urgency of audit function, the Principal Commissionerate of State Tax, Assam has decided to initiate the audit exercise of selected registered tax payers for the F/Y. 2017-18 vide letter No. CT/GST-42/2021/56 dated 24th February-2021 in consonance with the relevant Act and Rule contrary to further waiting for the system to get ready and functioning. It has become top priority to initiate the audit function henceforth as the task is time bound whereas, sufficient time has already elapsed since filing of annual return by the taxpayers for the F/Y. 2017-18. This instruction is being issued to clarify certain aspects related to GST Audit u/s. 65 of Assam GST Act, 2017 that will serve as a standardised procedure to bring uniformity and universality in conduct of audit function. A. Objective of GST Audit: The primary objective of GST Audit is to assess and appraise, "the correctness of turnover declared, taxes paid, refund claimed & input tax credit availed, and to reinforce the compliance of Registered Taxpayers with the ....
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....Commissioner of State Tax, Assam shall distribute/allocate selected taxpayers for audit in a lot or multiple of lot to the Joint Commissioner of State Tax at Zonal Level. The Joint Commissioner of State Tax then shall further allocate the selected cases to the Deputy Commissioner of State Tax and Assistant Commissioner of State Tax working under his jurisdiction. The Principal Commissionerate or Zonal Commissionerate may retain a few of the selected cases to be audited at their respective level by Joint Commissioners of State Tax/ Deputy Commissioners of State Tax/ Assistant Commissioners of State Tax. The Joint Commissioner of State Tax at zonal level may alter the Audit officer and may transfer an already allotted case to any other competent officer to continue the audit exercise or to start the audit exercise anew. However, the Joint Commissioner of State tax should intimate such alteration or transfer of case to the Head office through an e-mail. Likewise, the Principal Commissioner of Tax, Assam may change or alter an Audit officer of a particular case. The Principal Commissionerate shall select the cases for audit on the basis of certain criteria relying on Tax Risk ana....
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....-02 to be checked with AVAT or CENVAT returns 1. The Proper officer/Audit Officer after receiving the assignment for Audit may conduct the Audit at his/her office as provided u/s. 65(2) of Assam GST Act 2017. Although, there is provision in the said section that the Audit officer may conduct the audit at the business premises of the taxpayer but audit should be conducted at the office of the Audit Officer only except in the following exceptional situations: (i) If the taxpayer in writing expresses his inability to produce the documents and records at the office of Audit officers for valid reasons such as voluminous quantity of records or records are preserved in immovable device and requests for conduct of audit at his business premises. (ii) If the taxpayer has failed to produce records after lapse of one month from the proposed date of commencement of audit without any lawful excuse. The Audit officer has to issue information of the date of Audit in the Form GST ADT-01 to the Registered person, sufficiently in advance, not less than fifteen working days prior to conduct of Audit. 2. In case, if the Audit officer deems it fit to conduct....
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....sionerate would like to adopt a policy of knowledge sharing and peer feedback. Hence, it is made mandatory that the Audit officer, after completion of the audit of a particular case, should prepare a draft audit report in ADT-02 and send a copy of the draft to an officer of equivalent rank of his choice inviting comments, feedback or value addition to the report within seven days through e-mail. On receipt of the draft copy of the report, the peer officer is expected to revert back with his objective opinion within seven days to enhance the quality and value of the report through e- mail. However, it is up to the Audit officer to accept such opinion or proceed with his original report. Moreover, if no feedback is received from the peer officer within that stipulated time frame, it will be presumed that the report needs no revision. The Audit officers will maintain a separate register for both inward and outward peer feedbacks in this regard for record purpose subjected to be inspected by their concerned Zonal authority. The policy will surely create a synergy in undertaking the audit exercise in a team effort and complement the wisdom of the Audit officer with the expertise of the ....
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....his progress report must reflect in the quarterly inspection report of the zonal authority. 20. The Zonal Joint Commissioner of State Tax should submit a periodical report to the Head office about the progress of every individual case. As the Head office shall allot the cases to the Zonal in-charges, therefore, it is the accountability of the Zonal Joint Commissioner of State Tax to complete the task in time. He should be careful in selecting the officers for audit purpose and may alter or change or reallocate the cases depending on the performance or to expedite the audit process for completion in time. C. Rights and duties of the Registered Taxpayers: Rights of the Taxpayers 1 To check the identity of each and every member of the audit team. 2 To get at least 15 days prescribed time limit for collection, compilation, preparation and arrangement of documents for audit from receipt of audit notice. 3. To engage authorized representative to act and appear on his behalf in audit proceedings. 4 To seek adjournment of proceeding in unavoidable circumstances for submission of documents keeping in mind the timelines required for completing the audit....
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.... 7. Inward supply Register (soft copy) 8. Outward Supply register (soft copy) 9. Zero rated supply register and supportive documents (commercial invoice, shipping bill, bill of lading, EGM, Bank realization certificate or Inward remittance certificate etc.) 10. Details of Exempted supply / Supply to SEZ dealer 11. Refund claimed/availed details, if any (export of good and services, inverted duty structure etc. any type of refund claimed by dealer) 12. TDS payment transactions, if any 13. TRAN-1 details (details regarding credit carried forwarded from previous Act to GST Act) 14. GSTR 2A-Mismatch, unmatched transactions details 15. E-way bill transactions month wise summary statement and corresponding register 16. In case of services, FIRC (Foreign Inward Remittances), corresponding agreements, invoices, Annual Maintenance Contract copies and corresponding invoices if any 17. Details of advances received and tax payment for the same 18. Other Income/ misc. income 19. Reversal / reduction of ITC 20. Scrap sales 21. Details of exempted outward supply 22. Det....