J&K CGST Commissionerate opens Empanelment of CA/CA Firms/CMA/CMA Firms GST Audit of Registered Persons [Read Notice]

The Office of the Commissioner, Central Goods and Services Tax (CGST) & Central Excise, Jammu, has issued a public notice inviting Expressions of Interest (EOIs) for the empanelment of Chartered Accountants (CAs), Cost Accountants (CMAs), and their respective firms to conduct special audits of GST-registered persons under Section 66 of the Central GST Act, 2017.

The empanelment drive aims to establish a panel of professionals eligible to carry out special audits of GST-registered entities where complexity in transactions or revenue implications warrant a deeper probe. The empanelled auditors will assist the department in examining accounts, verifying compliance with GST law, and identifying instances of tax evasion or misreporting. The empanelment will remain valid for two years.

The online submission of EOIs began on July 21, 2025, and will continue until August 4, 2025, 6:00 PM. A pre-proposal meeting will be held on August 1, 2025, at 3:00 PM at the Commissionerate’s office in Jammu. EOIs will be opened the following day, on August 5, 2025, at 11:00 AM.

Eligible applicants must be practicing members of ICAI or ICMAI with at least five years of experience and a valid full-time Certificate of Practice. They must also not have been held guilty of professional misconduct or penalized under any relevant tax laws during the past five years. Furthermore, applicants or their firms must not be under investigation by CBIC or state tax authorities. Offices of the applicants must be located within Jammu and Kashmir.

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The selection will be based on an evaluation criteria carrying a total of 100 marks, including factors such as the firm’s years of experience, prior empanelment with tax departments, audit assignments undertaken, annual turnover, and strength of qualified audit staff. A technical proposal in the form of a brief approach paper on challenges and methodology in GST audits is also mandatory.

Auditors will be paid fees ranging from ₹25,000 to ₹1,00,000 (plus applicable GST), based on the turnover of the auditee. 80% of the fee is released upon satisfactory submission of the audit report, and the remaining 20% upon compliance by the auditee or provision of support during appellate proceedings.

The empanelled professionals will be required to maintain confidentiality, avoid conflict of interest, and coordinate with departmental officers during audits. The Commissioner retains discretion over auditor selection and reserves the right to cancel empanelment for non-compliance.

The detailed EOI document is available on the GeM portal. Interested professionals are advised to carefully review the eligibility and procedural requirements before submitting their applications.

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