Translate

Tuesday, 4 July 2017

Audit of taxpayers in GST regime

Q.. Who can conduct Audit of taxpayers? 

Ans. As per section 49 of MGL, any officer of CGST or SGST authorized by his Commissioner by a general or specific order may conduct audit of a taxpayer. The frequency and manner of audit will be prescribed in due course. 

Q  Whether any prior intimation is required before conducting the audit? 

Ans. Yes, prior intimation is required and the taxable person should be informed at least 15 days prior to conduct of audit.

Popular Posts