Maharashtra GST Department issues Instruction on GST Audit by Officers

The Maharashtra SGST department has issued instructions on GST audits by the State GST officers on 9th July 2024. The instructions were issued with an aim to ensure uniformity in audit procedures and smooth transitioning.

The following 4 instructions have been issued by the GST Department of Maharashtra:

1. GST audit for cases relating to FY 2020-21 will continue as per the old guidelines. The revised audit framework under Internal Circular 04A of 2024 will not be applicable to FY 2020-21.

2. The limitation period for issuing Show Cause Notices under Section 73 for FY 2020-21 ends on November 30, 2024. Therefore, audit proceedings for cases assigned to Nodal & LTU Divisions will be conducted by officers of these divisions as per earlier guidelines.

3. To prevent disruption, a comprehensive audit of cases for FY 2021-22, in accordance with the new guidelines of Internal Circular 04A of 2024, will be conducted exclusively by the newly formed audit wing. Present jurisdictional officers will not proceed with audits for FY 2021-22.

4. For some cases of FY 2020-21, GST audits have already been completed ( GST-ADT-02 issued ) outside the BO system as per previous guidelines. These completed audits ( GST-ADT-02 ) will now be uploaded onto the BO portal using the new functionality designed for uploading physical ADT-02 forms.

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