GST: Audit Guidelines Need To Be Reviewed To Include Video Conferencing

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GST officers would have to audit and assess taxpayers via video-conferencing instead of undertaking physical visits amid the coronavirus pandemic, and the current guidelines need to be reviewed for this, according to experts.

As per the current goods and services tax (GST) audit guidelines, taxpayers have been broadly categorised into three groups based on their annual turnover large, medium and small. While large and medium units are compulsorily under premises-based audits; for small units, desk-based audit has been suggested.

However, in the case of non-cooperative taxpayers or any inherent weakness of the internal control system, officers could shift back to the premises-based audit. Last month, the Central Board of Indirect Taxes and Customs (CBIC) issued instructions requiring officers to hold a personal hearing in respect of customs law, central excise and service tax laws through the video-conferencing facility.

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