India: Procedures for examining GST returns for FY 2017-18 and FY 2018-19

Procedures for examiners to apply with regard to goods and services tax (GST) audits

Procedures for examiners to apply with regard to goods and services tax (GST) audits

The Central Board of Indirect Taxes and Customs (CBIC) announced the procedures for examiners to apply with regard to goods and services tax (GST) audits for FY 2017-18 and FY 2018-19.

The guidance (an interim measure) addresses:

  • The criteria for selecting returns for audit
  • The proper office to conduct an audit
  • The schedule for GST audits
  • The audit process itself
  • The timelines for an audit
  • Reporting and monitoring rules

Read a March 2022 report [PDF 430 KB] prepared by the KPMG member firm in India

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.