HARYANA GST
Instructions regarding taking up Audit Cases for Multiple Years under the HGST Act, 2017

Comprehensive Audit Guidelines Under the Haryana Goods & Services Tax Act, 2017

Attention to all concerned officers: It’s crucial to understand the process and requirements related to managing audit cases under the Haryana Goods & Services Tax Act (HGST) 2017. This article provides essential instructions for conducting audits that span multiple financial years, ensuring compliance and accuracy in tax assessments.

Key Instructions for Audit Cases

All audit cases selected in accordance with Section 65 of the HGST Act, 2017 must encompass a comprehensive review period that covers all financial years up to the current year. This approach is vital for a thorough examination of an entity’s compliance with the GST regulations.

Scope of Examination

When initiating audits, officers must ensure that the scope includes:

  • All Relevant Records: This entails gathering all documentation related to the financial operations during the selected period.
  • Returns and Statements: Complete examination of returns filed, statements submitted, and any amendments made over the years.
  • Financial Documents: Review of balance sheets, profit and loss statements, and other relevant financial records.

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The primary goal of this exhaustive audit is to assess:

  • Compliance with the GST regulations.
  • Accurate determination of tax liability.
  • Validation of input tax credits claimed.
  • Fulfillment of all statutory requirements applicable across the audit years.

Adherence to Instructions

All field formations must strictly follow these guidelines to ensure audits are completed in alignment with the prescribed provisions and timelines stipulated in the GST Act. It is imperative to conduct audits meticulously, as any deviation from these instructions will be taken seriously.

For further reference, please view the detailed visuals and related content below:
Audit Guidelines

Ensure optimum compliance and thoroughness in your audit practices to promote transparency and accountability in the realm of taxation.

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