Audit in GST | Section 65 Central Goods and Service Tax (CGST) Act, 2017 | An analysis of Legal Provisions
BACKGROUND Audit under indirect tax laws is not a new concept. This concept of audit was also existing in the erstwhile Central Excise laws, State level VAT laws and Service tax laws. Audit is a tool available to the tax department to review and verify…
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August 27, 2020