Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

GST Audit under fiscal law

Shekhar (IPCC student) (1 Points)

20 September 2021

Audit under fiscal laws chapter in Audit also covers GST Audit in CA final Nov 2021 Syllabus ? since GST audit is no longer in force ?

Reply
Follow
Share

1 Replies

debora M (BUSINESS DEVELOPMENT MANAGER) (1697 Points)
Replied 24 September 2021

Audit under GST involves examination of records, returns and other documents maintained by a GST registered person. It also ensures correctness of turnover declared, taxes paid, refund claimed, input tax credit availed and assess other such compliances under GST Act to be checked by an authorised expert.