Consult board on law interpretation while auditing: CBIC to GST officials
The CBIC has asked GST officers conducting audit to refer to the board those cases where they face issues of conflicting interpretation of provisions of the tax law.
Tag: GST Audit
Instruction No. 03/2024-GST dated 14.08.2024
CBIC issued Instruction no. 03/2024-GST on 14.08.2024 to clarify the application of para 2(g) of Instruction no. 01/2023-24-GST (Inv.) dt. 30.03.2024 in Audit matters.
Maharashtra GST -Administrative Instructions on GST Audit
The Office of the Commissioner of State Tax, GST Bhawan, Mazgaon, Mumber -10 issued Administrative Instructions on 09.07.2024 providing clarification to the guidelines related to GST Audit’s instruction dated May 2024.
GST DAILY – 219
No proceedings under sec. 74 if assessee cleared all tax liability along with interest prior to issuance of SCN: HC
CBIC develops common bank audit plan for central, state GST officers
The Central Board of Indirect Taxes and Customs (CBIC) has brought out common norms for central and state level Goods and Services Tax (GST) officials to audit banks, CBIC chairperson Sanjay Kumar Agarwal told field officers.
Zomato gets tax demand order of Rs. 23.26 crore
Zomato on Sunday said it has received a tax demand, including interest and penalty, amounting to Rs.23.26 crore from the Assistant Commissioner of Commercial Taxes (Audit), Karnataka.
Audit Report not valid when reply filed by Assessee is not taken into consideration
The Hon’ble Calcutta High Court in the case of PBL Transport Corporation (P) (Ltd.) v. Assistant Commissioner (ST) [Writ Petition…
During GST Audit the Proper Officer may initiate action under Section 73 or 74 of the CGST Act
The Hon’ble Madras High Court in the case of M/s. ABT Ltd. v. The Additional Commissioner of GST and Central…
GST DAILY – 156
GST Audit Checklist for General -17 👉Whether the registered person has complied with Anti-Profiteering clause? 👉Whether reliance is placed on…
GST DAILY – 155
GST Audit Checklist for Maintenance of Books of Accounts – 16 👉Whether books of accounts are maintained as specified in…