Definition of audit under CGST/SGST Act, 2017

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..... t, types of audit, and salient legal provisions related to audit. 1. Definition of audit under CGST/SGST Act, 2017 Audit is defined in sub-sec 13 of sec 2 of the CGST/SGST Act, 2017 as - "detailed e .....

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..... ;   Hence, GST audit is not restricted to the reconciliation of only the tax liability & payment of tax by a taxable person, but its scope is also extended to assessment with reference to the p .....

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