The first financial period of the GST is over and now its time for audit under GST. CA Chitresh Gupta has explained the basic concepts of audit under GST. This PPT on GST Audit consists of methods, definitions, rules, acts and every aspect related to the GST audit.
As per section 2(13), ‘Audit’ means
‐ examination of records, returns, and other documents
‐ maintained or furnished under GST Acts/ Rules/ any other law in force
‐ to verify the correctness of turnover declared, taxes paid, refund claimed, ITC availed and
‐ to assess the compliances with provisions of the Act or rules made thereunder.
Click The Image to download the full PPT on GST Audit:-
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