CGST INSTRUCTIONS
| Instructions No. | Subject |
| Instruction No. 03/2024-GST dt. 14.08.2024 | Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit. |
COMMUNITY INSIGHTS
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Topic |
Publish Date |
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Audit
under GST Audit means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid refund claimed and input tax credit availed and to assess his compliance with the provisions of this Act or the rules made thereunder. Under GST Law..................... Read More |
16.01.2025 |
CASE LAW
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Authority |
One liner |
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2024(11)LCX0087 Bombay High Court LJ- Victoria Properties Private Limited |
Cancellation of the petitioner's GST registration does not preclude the tax authorities from conducting an audit under Section 65 of the GST Act for the period when the petitioner was registered. |