Audit Under GST Regime

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Audit under GST is envisaged under following 3 circumstances:

  1. Conducted by a Chartered Accountant / Cost Accountant due to turnover
    exceeding the prescribed limit of Rs 2 Crores.
  2. Audit conducted by Tax Authorities.
  3. Special Audit conducted by a Chartered Accountant by order of tax authorities.
    We shall be focusing on point 1 above
Download PDF – GST-Audit
Download XLX – GST-Audit-Report-Form-9C

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