CBIC Invites EOI from CA/CMAs and Firms for Conducting Special Audit u/s 66 of GST Act

The Commissioner, CGST & C. Ex., Audit-1 Delhi, Central Board of Indirect Taxes and Customs (CBIC), has invited online Expression of Interest (EOI) for empanelment of Chartered Accountants, Chartered Accountant firms, Cost Accountants and Cost Accountant firms for conducting special audit of accounts of GST Registered persons as envisaged under Section 66 of the Central Goods and Service Tax Act, 2017.

Attention of practicing Chartered Accountants, Chartered Accountant firms, Cost Accountants and Cost Accountant firms is invited to the provisions of Section 66 of the Central Goods and Service Tax Act, 2017. Office of the Commissioner of CGST Audit-1, Delhi proposes to prepare a panel of Chartered Accountants / Chartered Accountant firms/ Cost Accountants and Cost Accountant firms for conducting Special Audit of accounts of GST Registered persons as envisaged under the said Section.

In order to be eligible for to be empanelled for the said audit, a person / Firm should fulfill the following conditions:- The applicant firm/person should –

1. Be a member of the Institute of Chartered Accountants of India / Institute of Cost Accountants of India and should have valid full time Certificate of practice issued by the respective institutes;
2. Possess experience of at least five years of practice as Chartered Accountant / Cost Accountant;
3. The applicant or any partner/ proprietor of the applicant firm having experience and practice as stated above should not have indulged in any unethical professional practice or professional misconduct including moral turpitude;
4. The applicant or any partner / proprietor of the applicant firm should not have been held guilty of any professional misconduct under the Cost and Works Accountant Act, 1959 (as amended) or Chartered Accountants Act, 1949 (as amended) during past five years or penalized under Chapter V of the Finance Act, 1994 or Central Excise Act, 1944 or Customs Act, 1962 or Delhi Value Added Tax Act, 2004 or the Central/IGST/Delhi Goods and Service Tax Act, 2017;
5. The applicant or any partner/ proprietor of the applicant firm should not be facing any investigation or enquiry by the CBIC or Govt. of Delhi or any of its subordinate offices for any violations under the Chapter V of the Finance Act, 1994 or Central Excise Act, 1944 or the Customs Act, 1962 or the Delhi Value Added Tax Act, 2004 or the Central/IGST/Delhi Goods and Service Tax Act, 2017;
6. The location of the office of the applicant/partner/proprietor having experience as stated above who is incharge of such office should be in the city of Delhi or NCR.

The last date of submission of EOI is 05-01-2023.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates.