General Procedure for GST Audit u/s 65 of MGST Act, 2017
Source : MahaGST.gov.in.
The Maharashtra Goods and Service Tax Department (MGSTD) is initiating audit u/s 65 of the MGST Act, 2017 in case of selected Registered Tax Payer.
Objects of GST Audit:
The primary object of GST Audit is to ensure and promote, “the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess the compliance of registered taxpayer (RTP) with the provisions of GST Act and rules made there under”
Read more at : A Circular No. ACST (VAT-3) /GST Audit / 2020-21 / B-433 dated 21.12.2020, Mumbai
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