Goods and Service Tax Act, 2017 has been a phenomenon of so many changes since its implementation. The changes are for the slow but sure evolution of both the law as well as practical implementation of GST on Ground. One very important provision which can drive the concept of “Minimum Intervention by Government” is Audit of GST Assesses by Chartered Accountants.

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Below is the List of Details relevant to Understand, who are the assesses required to comply the Audit Provisions under GST. Remember, beyond normal Audits by CA, the GST law also envisages departmental audit or Special Audit by CA nominated by Department. Current post does not discuss departmental audit.

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