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Chapter XVI – Audit

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 11-1-2017 - Chapter XVI - Audit The chapter states the provision relating to the audit to be undertaken by the GST authorities. It prescribes the rights and obligation of the GST authorities .....

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dings within thirty days of the completion of audit. Earlier in the old draft the time limit was not prescribed. This is a welcome step as currently there is no time limit for informing the assessee of the findings. As a result, there is considerable .....

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eted the audit within 2 or 3 days. But now the time span of 3 months is very large and it will hurdle the working of the assessee. Moreover, there was dispute about the conducting the audit at the premises of service provider in case of Mega Cabs. Th .....

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