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GST Practitioner – Which exam should you pass to become one


The examination of Goods and Service Tax Practitioners (GSTPs) is a computer based examination conducted by The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) for confirmation of enrollment of GSTPs. Every person who has enrolled as GST practitioner under the current regime for not less than 5 years on the GST common portal is required to clear this exam otherwise their enrolment ID will not be held as a valid ID.

A look at the Registration Process

All the eligible GST Practitioners can register for the examination by submitting an online application on the registration portal. The link of registration portal is provided on the official websites of NACIN and CBIC. A help desk is also provided on the registration portal for the convenience of various candidates.

To submit an application, the eligible candidate shall log in on the registration portal by entering the GST enrolment number and PAN number. After successfully logging in, application form will appear on the screen and the most of the data on application form will be automatically filled according to the information available with the GST network as per the GST enrolment number and PAN provided by the user. The applicant can choose a designated test center across the nation to appear for the exam. A softcopy of passport sized photo and signature will also be required to fill the online application form.

After submission of the online application form, the user will be redirected to a page requesting payment of examination fee whereby, the candidate shall pay the nominal amount of 500 INR. The payment is to be made electronically by any online source.

After the successful completion of online payment procedure, user can have access to ‘Candidate’s Dashboard’. From the candidate’s dashboard, the applicant can download his application and admit card to appear for the exam. The dashboard also allows the candidate to download Score card and Examination Certificate. For better practice and idea of exam, mock test of 15-20 questions is available on the Candidate’s Dashboard.  

Examination Pattern

Usually, the examination is held twice in a year according to the guidelines and schedule published by NACIN. The exam can be given any number of times by a candidate. The examination will have multiple choice questions with maximum marks as 200 and to qualify the exam, the candidate is required to score at least 50 % marks. Negative marking is not applicable to the GSTPs examination.

The syllabus covers the CGST Act 2017,State Goods and Services Tax Acts 2017, Union Territory GST act 2017, GST compensation states amendment act 2017, All State Goods and Services Tax Rules 2017 and any other Notifications, Circulars and orders that may be issued by NACIN from time to time.

The result of the examination is published by NACIN on the official site and the candidate may accordingly apply for re-valuation if he has failed in the exam and if not satisfied by his result may even send a representation to the assistant or deputy director of examination head of   NACIN. However, the representation is to be made within 7 days of the declaration of result. Looking for assistance in cracking this exam ?? join Gst training conducted by www.gsttrainingbangalore.com

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GSTR-9A – Everything that you should know about before availing the Composition Scheme

The GSTR-9A is a simplified annual return for the business owners who are looking to avail the Composition Scheme under the GST regime. The return would consist of all the quarterly returns filed by the compounding dealers/vendors in that financial year. Simply, the form consists of all the information provided in the quarterly returns by the composition taxpayers during that financial year. You would need to file the GSTR-9A form annually by 31st December following the financial year which is being reported. For instance, an Individual who is filing the GSTR-9A for 2018 must file it before 31st December, 2019.

Who needs to file GSTR-9A?

The GST rules require anyone who is being registered under composition levy scheme would need to file GSTR-9A. However, the requirement does come with certain exceptions and those are as follows:

  • Non-resident taxable persons
  • E-commerce operator paying TCS under section 52 of the Act
  • Casual Taxable Person
  • Persons paying TDS under section 51 of the Act
  • Input service distributor

Prerequisites

In order to be eligible to file the GSTR 9A form, one should full fill some prerequisites. These prerequisites are:

  • If you are looking to apply for the Composition Scheme under GST, it is required that you should be registered as a business owner and a composition vendor under GST.
  • The aggregate turnover of the business should be less than Rs 75 lakh per annum. For the North Easter States, the aggregate business turnover should be less than the Rs 50 lakh per annum.
  • As an Individual who is registered under GST, you can have the record of all the transactions made during each year of the financial year.

Penalty for late filing of GSTR 9-A

Under CGST, you would be required to pay Rs 100 per day of default and under SGST/UGST also there would be fine of Rs 100 per day of default. So in total you would need to pay Rs 200 per day of default.

What details one should provide?

GSTIN – This would include the PAN based 15 digit Goods and Services Taxpayer Identification Number

Name of the Taxpayer – Here the name of the registered taxpayer should come

Period of Return – Taxpayer should mention the period for which he is filing the return

Turnover Details – Turnover details should be mentioned as following:

a. Gross Turnover (GSTIN)

b. Gross Turnover (Entity)

Details of Expenditure – In here, you would need to provide a comprehensive detail of the purchases made during the financial year in addition to the HSN and the SAC codes of the goods and services involved.

Details of Income – You would be required to provide the details of income from any source other than the supplies.

Return Reconciliation Statement – After providing the details on the sales and purchase transactions, the GSTN portal would reconcile the transactions automatically and tax would be displayed under the different tax categories in addition to the interests, penalties or liabilities.

Other Amounts – Whatever payments have to be made excluding the tax liabilities such as arrears, Refunds and so on.

Profit as per the Profit and Loss Statement – All the details on gross profit, profit after tax and net profit for the tax period.

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How to upload supporting documents in exports through ICEGATE


The Central Board of Indirect Taxes and Customs (CBIC) in one of its recent circulars has requested all the beneficiaries transacting with customs, including importer and exporter,to register themselves at ICEGATE.

It has already introduced Single Window Interface for Facilitating Trade (“SWIFT”) for integrating Customs and other Participating Agencies (“PGAs”) for seamless processing of Import or Export procedures and the process was implemented successfully. One of the main elements of SWIFT is eSANCHIT, which allows traders to submit all custom clearance documents electronically instead of hard copy documents of the Bills of Entry.  For making this paperwork furthermore simplified, CBIC is bringing in all PGAs under eSANCHIT whereby documents will be uploaded by the PGAs who issue LPCOs, that is, Licenses,Permits, Certificates, and Other Authorizations and not by the importer/exporter.

After the successful implementation of eSANCHIT, the CBEC has launched a pilot to test the eSanchitfacility for PGAs with three PGAs and the eSanchit facility is now available for all the PGAs that has reduced the physical interface between customs and clearing agents and increased the speed of clearance. Also, a new facility to upload supporting documents with digitally signed through ICEGATE was introduced from 1st September 2018 on a pilot basis to the Chennai Customs House and New Delhi Air Cargo Complex on a voluntary basis. After completion of the pilot, the facility is now extended to all other Customs locations and covers all type of exports under the Indian Customs EDI System (ICES). As a result, henceforth, all IEC holders/applicants are encouraged to upload or submit the documents online using digital signatures.

Procedure

The procedure for uploading the supporting documents (eSANCHIT) in the export is described below and is very similar to the process of eSANCHIT in imports:

  1. Visit the official site of ICEGATE (https://www.icegate.gov.in/)and login/sign up with the valid credentials. Next, click on the eSANCHIT link and thereby follow the steps to upload the supporting documents. The authorized persons are provided with a facility to view their uploaded documents on the site.
  2. When a person is required to submit a document after the generation of shipping bill or in response to any query of customs, an IRN (Image reference number), which is unique to each document, will be generated by the system.
  3. After the filing of shipping bill, custom officers will access the uploaded supporting documents and if necessary, they may call for any additional documents that can be submitted online.
  4. Taxpayers have been provided with a facility to see information about transmission status of export data/records to the ICEGATE from GST portal.
  5. Also,after the shipping bill is filed, a person is allowed to visit the designated place for the purpose of goods registration or verification of documents and Let Export Orders. At present, electronic copies of shipping bills and LEO are provided to the authorized persons on which digital signatures will be applied.
  6. According to the shipping bills, 2011, all supporting documents must be retained in original for at least 5 years from the date of acceptance of the shipping bill.
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Here is everything you should know about the Audit Process under GST

Audit under GST is the process of examination of records, returns and other documents maintained by a taxable person to verify the correctness of turnover, tax paid, refund claimed and input tax credit availed by the taxpayer.

There are three types of audit under GST:

  1. Audit by CA or CMA:

As per the provisions of CGST Act,2017, every taxable person who is registered under GST and whose turnover is more than INR 2 crore during a financial year, shall get his accounts audited by a Chartered Accountant (CA) or a Cost and Management Accountant (CMA). The taxable person shall electronically file through the common GSTN portal an annual return in form GSTR-9B along with a copy of audited annual accounts, reconciliation statement and such other particulars as may be prescribed.

  • Audit by tax authorities:

A taxpayer may get his accounts audited by the Commissioner of CGST/SGST or any officer authorized by the Commissioner. In such a case, a notice in FORM GST ADT-01 shall be sent to the registered person to inform him about the audit. The notice must be sent to the taxpayer at least 15 days before the date of commencement of an audit.The audit shall be completed within 3 months from the date of commencement and the said period may be extended for further 6 months provided the reason for the extension of such period is recorded in writing. The registered person is informed about the findings of the audit, the reasons behind the findings and the rights and duties of the registered person by the tax authorities within 30 days in FORM GST ADT-02.

  • Special audit:

If at any time during the course of GST audit, the Commissioner or any other proper officer authorized by him, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, then he may after prior approval of the Commissioner may initiate special audit and direct the registered person to get his accounts and records audited by a chartered accountant or a cost accountant or such other person as may be nominated by the Commissioner. The nominated person must submit the audit report duly signed and certified by him within 90 days from the date he is nominated for conducting the special audit. The period of 90 days may be further extended by another 90 days for a genuine reason and all the expenses of the special audit shall be paid by the commissioner. The result of the special audit is communicated to the registered person audit in the form GST ADT-04.

It is the duty of every registered taxpayer to provide all such information and accounts to the auditor that assists the auditor to ensure him about the correctness of production and supply of goods, tax paid and credit availed etc. until the completion of the audit and helps the auditor to reach at a true and fair conclusion. If any error or omission is found in the accounts of the taxpayer, it can be rectified only in the annual return along with any payment due as an interest by the taxpayer.

Assessment under GST:

Assessment under GST means verification of tax liability as per provisions of CGST Act, 2017. It is divided into the following five types:

  1. Self-assessment- Tax liability is assessed by the registered taxable person himself.
  2.  Provisional assessment- Taxes to be payable by the assessee is determined by a proper officer.
  3. Scrutiny assessment- Under this process, a GST officer may on his own or if instructed by the authorities, can scrutinize the GST return filed by the taxpayer and related particulars to check the validity and verify its correctness and can ask for any explanation or additional documents.
  4. Summary assessment- A summary assessment is applicable when the assessing officer has suitable evidence that the tax liability of a person will adversely affect revenue.
  5.  Best judgments assessment- If a registered taxable person fails to furnish his return even after getting a notice under Section 46 or a taxable person who is liable to pay tax but has not obtained a GST registration yet or the registration of the person has been cancelled, then a GST officer to the best of his judgment can assess the tax liability of the person for the relevant tax periods and a show cause notice will be sent to the concerned person.

Demand and Recovery of GST tax:

The demand and recovery for the tax can be raised by the authorized officer of GST under the following situations:

  1. When the tax has been paid incorrectly.
  2. No tax has been paid by the assessee.
  3. When a taxpayer collects tax but does not deposit the same to the government
  4. When cgst or sgst was paid on an IGST applicable supply and vice versa.
  5. Incorrect refund or ITC is claimed by the registered dealer.

A show cause notice will be issued to the taxpayer by the proper officer and if demands are not paid even after the notice, the GST authority can start tax recovery proceedings.

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GST RFD-01 – Form for Refund and how to file it?


GST RFD-01 A form is introduced by GSTN for online processing of refund under GST.
Who can file the GST Refund Application?
The application for refund can be filed by any taxpayer in favor of whom the refund order has been issued.
2) Filing of GST refund Application by unregistered person:
An Unregistered person can file GST refund Application by his temporary login.
3) No separate application for refund of GST deposited under the CGST/SGST/IGST for a refund order:
If the refund order is the same for the CGST/SGST/IGST, a single refund application can be filed by an assesse.
4) Separate refund application for each order:
A single application form shall be filed for every separate order.
5) Time limit for filing of refund application:
A taxpayer can file the application for refund within 2 years from the date of communication of order.

How to file the application for refund?


GST refund application can be filed online on the GST portal.
Steps to file and submit the application for refund on account of Assessment/ Provisional assessment/ Appeal/ Any Other Order:
• Visit the official site of GST and log with your details.
• On the home page of the website, under the ‘services’ tab, select ‘refunds’ and click on application for refund.
• On the subsequent page that appears, select the option ‘On Account of Assessment/Provisional Assessment/Appeal/Any other order’ and click on ‘create’ option to move to the new page.
• A new page regarding the selection of various details to file the application will appear on the screen. Under the statutory order details tab, select the appropriate type of order from the drop-down menu and while selecting the option any other order, specify the order.
• Enter the Demand Number and order number in the Demand ID field and number order field respectively.
• Next, select the date of order and enter the name of the authority by whom the order was issued.
• Under the payment reference number tab, from the drop-down menu, select the type of debit entry as ‘cash’ or ‘ITC Ledger’.
• Enter the Debit Entry number and click on the ‘ADD’ option to save the details.
• After mentioning the above details, the person needs to provide the details in the section ‘details of refund amount to be claimed’ on the same page.
• Correct details must be filled in the appropriate columns by the person and the amounts so entered will be verified by the proper officer and any adjustment in the claimed recoverable amount may be made by the officer.
• Enter the bank account number in which you will like to get your refund amount deposited.
• Tick the declaration box and click on the preview button to view the details of refund before submitting it and if you do not wish to preview, click on ‘SAVE’ option to upload the details and click on ‘proceed’.
• On the next page, the option of back, file with DSC and file with EVC will appear. To go back to the previous page, select the back option and if you select the option ‘Submit with DSC’, you need to sign the application using a digital signature of the authorized signatory. If ‘Submit with EVC option’ is selected, an OTP will be sent to the registered mobile number and e-mail id of the authorized signatory. Enter the OTP to submit your application.
• An Application Reference Number (ARN) will be generated once the application is successfully filed and will be sent to the registered e-mail id and mobile number of the person and the filed application can be viewed anytime under ‘saved or filed applications’ tab on the GST portal.

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TCS under GST – What do you need to know?


1) TCS under GST
TCS under Goods and Service Tax refers to the tax which is collected by the e-commerce operator when a supplier supplies some goods or services through its portal and the consideration for such supplies is collected by the electronic commerce operator.


The Rate of TCS to be collected by an e-commerce operator is 1% under the IGST Act (0.5% under the Central GST Act and 0.5% under the State/Union Territory GST Act). However, tax is not collected on exempt supplies and import of goods/services and supplies on which the tax is paid on reverse charge basis. Also, TCS cannot be collected by a composition taxpayer.


 Registration for TCS
As per the provisions of CGST Act, 2017, it is mandatory for every electronic commerce operator who collects TCS, to obtain registration whether any supplies are made by him or not. The threshold limit exemption of INR 20 lakhs is not applicable to them. Also, if an e-commerce operator is already registered under GST and has GSTIN, he is required to obtain a separate registration for tax.

TCS in GST

The tax collected is required to be deposited by the e-commerce operator to the appropriate Government within 10 days from the end of the last date of the month in which the supply is made or the amount was collected. For payment of the tax, the amount deposited through the Input Tax Credit (ITC) of an e-commerce operator is not allowed as per the provisions of the CGST Act, 2017.

Net value of supplies
TCS will be charged as a percentage on the net value of taxable supplies. Net value of taxable supplies means aggregate value of supplies after subtracting any amount of supplies that are returned. Also, during any tax period, if the return on supplies is more than the value of supplies made, then the negative amount is not to be reported by the e-commerce operator in the relevant tax period.

Return for TCS
Any e-commerce operator deducting TCS and registered under GST must file GSTR-8 that shows the details and amount of supplies and tax collected on such supplies by an e-commerce operator. The return is must be filed by 10th of the next month in which the tax was collected and deposited to the respective government and must be filed with due care as it cannot be revised. The tax collected by the operator is credited to the electronic cash ledger of the respective suppliers whereby the supplier can claim the credit of the tax collected. If there is error or omission in any of the particulars regarding Tax, interest and penalty as per relevant section of the CGST Act, 2017 would be levied.

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Difference to understand between Mixed and Composite Supply in GST


Supply under the Goods and Service Tax means the supply of goods and services of any form by a person to another person for some consideration. This concept includes two types of supplies: mixed supply and composite supply. Though these words are often used interchangeably, there is a glaring difference between the two. The tax liability for both the supply as per the new GST rules is also different. Here is a brief description of both the types of supply:

Composite Supply under GST:

Under GST, a composite supply concept is very identical to the concept of naturally bundled services prevailing in the earlier service tax regime and would mean a supply consisting of two or more taxable supplies of goods or services or both, which are naturally bundled and supplied together by a taxable person to a recipient in the ordinary course of business, and one of which is a principal supply. It means that the items cannot be supplied separately and are generally sold as a combination.

Mixed Supply under GST:
As per Goods and Service tax, a mixed supply means a combination of two or more individual supplies of goods or services made together by a taxable person for a single price where such supply does not constitute a composite supply (that is the supply is not a case of naturally bundled services) and each of these items can be supplied separately and is not dependent on any other. Hence, if the supply is not a composite service, it is said to be a mixed supply.
Determination of tax liability:

The tax liability of mixed and composite supplies is determined in the following manner:

(a) In case of composite supply including more than two supplies and one of them being principal supply, the tax rate of the principal supply would hold true for the entire supply.
(b) If there is a mixed supply with the combination of two or more supply, then the total supply would attract the highest rate of tax.
Time of supply:
Time of supply in case of composite supply:

If the principal supply in case of composite supply is a service, then the composite supply will be considered as a supply of services and the provisions relating to time of supply of services will apply and if the supply of goods is the principal supply, the composite supply will qualify as supply of goods and accordingly, the provisions relating to time of supply of goods will apply.
Time of supply in case of mixed supplies:

If the highest rate of tax in a mixed supply belongs to a service, then the supply will be treated as the supply of services and hence, the provisions relating to time of supply of services would be applicable. Likewise, if the highest tax rate belongs to goods then the mixed supply will be treated as supply of goods and the provisions relating to time of supply of goods would be applicable. 

Looking for GST help visit www.gstinbangalore.com 

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GST Refund – Process for getting refund of excess tax paid


A new facility has been enabled on GST portal wherein a claim of refund for an amount of INR 1,000 or more on account of excess payment of tax for the normal and casual taxpayers filing form GSTR3B, composite taxpayers filing form GSTR 4 non-resident taxpayers filing form GSTR 5.

Steps to claim the refund on GST portal:

A taxpayer can claim the refund of any excess amount paid as a tax on the official website of GST. However, the application for claiming refund shall be made by the taxpayer before the expiry of 2 years from the relevant date. Also, if the amount of refund is more than INR 2 lakhs, the application form must be attested by a Chartered Accountant or Cost Accountant. The steps to file the application form to claim the refund through the GSTN portal are as follows:

GST Refund
  1. Login to GST portal.
  2. Under the service option that appears on the home page of the site, select the ‘refund’ option and then click on ‘Application for Refund’ option.
  3. A page will be displayed where you would need to select the type of refund. Select the option ‘excess payment of tax’.
  4. Click on ‘create’ option after entering the desired month and year for which application is required to be filed.
  5. The page for excess payment of tax, that is, GST RFD-01A will be displayed and you have to to enter the tax details and the related bank account details in which the user wish to receive the amount of refund. After filling all the details carefully, click on ‘save’ option.
  6. To download the form, click on ‘preview’ button.
  7. User should then check boxes in the declaration that appears on the subsequent page and click on the ‘proceed’ option.
  8. Select either File with DSC or File with EVC option. If ‘File with DSC’ option is selected, the user just needs to click on proceed option, select the certificate and click on ‘sign’ option and the Application Reference Number will be generated.
  9. If you select ‘file with EVC’ option, an OTP will be received on your registered email address and mobile number. Enter the OTP number and click on ‘verify’ option. The taxpayer can track the status of the refund application from the track application status option under services option on the home page of the GST official site. Once the application RFD – 01  is filed successfully, Refund ARN Receipt will be generated in PDF format and a copy of the same will be shared with the applicant via a mail or a message to the registered email address and mobile number of the person.
  10. GST officer scrutinizes the GST refund application and after being approved satisfactorily by the officer, the amount of refund is credited electronically through ECS, NEFT or RTGS to the related bank account of the taxpayer.
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GST RFD-01A Form- Procedure to file it

GST RFD-01A form is introduced for online processing of refund under GST. It is required to be filed electronically on the GST portal. It is to be filled and filed accordingly with the department for claiming such refunds or any amount paid by mistake or the excess of amount lying in cash ledger. However, a refund can be claimed only if the amount is showed in the GST returns of the relevant tax period.


The applicant needs to be very careful while furnishing the values in form GST RFD 01 A form as no rectification is allowed after filling of the form. Further, the applicant should make sure that he has filed GSTR-1 and GSTR-3B for all the tax periods for which the refund has to be claimed. He should have exported goods or services on account of which he is claiming ITC refund. GST RFD 01A form can be filed on a monthly or quarterly basis. A person can file a nil refund form as well as not a nil refund form.

Procedure to file the GST RFD-01A Forms
The procedure for filing both the forms on GST portal is as follows:
For GST RFD-01A nil refund:
1) Log in to GST portal and under ‘services’ tab, select ‘refunds’ and click on application for refund type. Select the refund type and month or quarter of filing and click on create option.
2) A dialog box regarding confirmation of the period to file nil refund will appear. Click on ‘ok’ to confirm.
3) A new screen will be displayed after clicking on ‘YES’ button that will ensure the correctness and validity of the information entered by the user. The option of back, file with DSC and file with EVC will be available.
4) File the nil refund form with either DSC or EVC.
5) The filed application can be viewed by the user under ‘saved or filed applications’ tab once the form is successfully filed.

For not filing a GST RFD-01A nil refund form:
1) Login to your account on GST portal, go to ‘services’ and then application for refund type. Select the ‘create’ tab and select tax period for which the application is to be filed.
2) After clicking on the create tab, a window will appear asking for whether you want to file a nil refund form. Select the option ‘no’.
3) Thereafter, the following image will be displayed on the screen.

4). From the uppermost right corner, download the offline utility table and fill all the mandatory details required to be entered therein like GSTIN, the period of the return, taxes paid, details of invoice of outward supplies, and then click on ‘validate sheet’ option to correct any error. Click on ‘create file’ to upload and save the file.
5). Fill the details of invoices of outward supplies in case refund is claimed by the supplier and on the screen that appears, click on “Click here to Upload” to upload the file.
6). Next, click on ‘validate statement’ option.
7). A dialog box appears to fill the refund amount claimed. Fill the appropriate amount.
8). Enter your bank account number in which you will like to get your refund amount deposited.
9). Upload the required documents in the prescribed format.
10). Click on ‘save’ button.
11). Submit option will be enabled now.
12). Click on ‘preview’ to view your application before submitting it.
13). Click on ‘submit’ to have your refund form filed with DSC or EVC.
14). A refund application can be viewed by the user under saved or filed applications option.

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What is GST filing audit process and its procedure ?

GST filing audit process requires scrutiny of books and accounts of the individual who is registered to pay tax. The examination is done to ensure the validity of the information given, refund claims, input tax credit availed and tax liability. An individual whose turnover during the financial year is more than 2 crores needs to hire the chartered accountant for auditing the accounts. One can also hire the Cost Management Accountant for auditing the process.

Under section 35(5), a taxable person who has to get his accounts audited should offer the Annual return electronically in addition to the copy of an audited statement along with the reconciliation statement. The reconciliation statement should have the reconciling the values of the supplies mentioned in the return furnished for the financial year with the audited annual financial statement. A taxable individual should also present the audited annual financial statement, certified audited annual accounts in Form GSTR-9C with annual return. The process is conducted by the commissioner or any individual authorized by the commissioner. There are few terms that an individual doing audit should take care of.
• A notice should be given 15 days before conducting the audit
• It is mandatory to complete the audit within 3 months from the date of starting the audit.
• However, it is in the authority of the commissioner of CGST/SGST to increase the time limit more than six months.

Procedure of GST Audit
Those having the authority to audit the books on the registered Individual should verify all the documents, books maintained, statements and returns furnished as per the act. It is the duty of the audit officer to verify the accuracy of the statement and information provided in line with the act. Officer and his team should check the precision of the tax rate levied on the supply of goods and services, deductions claimed, and exemptions given, refunds claimed, and the input tax credit availed among other things.
It is also the duty of the auditee to furnish all the information, documents and statements as and when demanded by the auditor. The officer in charge might ask for other related documents if required and the auditee should support in that. In case the auditing officer comes across any issues or discrepancies in the documents and filings, he would inform the same to the registered individual. The registered taxpayer will then have to file his reply and the officer would then proceed with the audit after considering the response of the auditee.


Finalizing the Audit
The officer in charge should conclude the GST filing audit after examining the reply of the registered taxpayer and thereafter audit the findings occurred during the course of the audit. The authorized officer should inform the registered person about the observation and the reasons of these findings along with the rights and obligations. If the proper officer finds any issues related to the unpaid due or wrong refunds due, it would require the demand and recovery actions.

Difference between GST filing Audit under Section 65 and Section 66





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