India: Procedures for examining GST returns for FY 2017-18 and FY 2018-19
Procedures for examiners to apply with regard to goods and services tax (GST) audits
Procedures for examiners to apply with regard to goods and services tax (GST) audits
The Central Board of Indirect Taxes and Customs (CBIC) announced the procedures for examiners to apply with regard to goods and services tax (GST) audits for FY 2017-18 and FY 2018-19.
The guidance (an interim measure) addresses:
- The criteria for selecting returns for audit
- The proper office to conduct an audit
- The schedule for GST audits
- The audit process itself
- The timelines for an audit
- Reporting and monitoring rules
Read a March 2022 report [PDF 430 KB] prepared by the KPMG member firm in India
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