GST Audit by Department

According to Goods and Service Tax Act 2017 there are various provision under this act. There is a provision of GST Audit also to verify the correctness of details filed by taxpayer.

“audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of

turnover declared,

taxes paid,

refund claimed

and input tax credit availed,

and to assess his compliance with the provisions of this Act or the rules made thereunder;

There are different type of GST Audit

Audit to be done by registered person u/s 35

Audit  under sertion 65 by tax authorities.

Special audit u/s 66

 

Audit  under sertion 65 by tax authorities.

GST officer ( Commissioner or any authorised officer) may issued notice for GST audit 15 days  prior notice is required to be given in Form GST ADT-01, to the registered person before commencing the GST audit.

The notice contains the

period of audit,

date of visit by the officer

Documents to be provided by registered person.