Audit Plan for GST released, process similar to erstwhile Central Excise and Service Tax

Jun 26,2019

Directorate General (DG) of Audit (Indirect Taxes) releases Audit Plan for the year 2019-20, explains that audit process of GST is similar to process under erstwhile Central Excise and Service Tax Audit Manual, 2015; A risk assessment programme has been developed wherein list of taxpayers with 3 categories - Large, Medium (turnover between 10/7.5 crores to 40/30 crores) and Small (turnover below 7.5/10 crores) with risk scores will be generated and made available to each Audi...

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