Central Goods & Services Tax- eoi for empanelment of chartered accountant / ca firm and cost accountants / cost accountant firms for conducting special audit under section 66 of the cgst act,2017.

Central Goods & Services Tax- eoi for empanelment of chartered accountant / ca firm and cost accountants / cost accountant firms for conducting special audit under section 66 of the cgst act,2017. • Department: Central Board of Indirect Taxes and Customs (CBIC) • Office: Office of the Principal Commissioner, Central GST & Central Excise • Location: Dehradun • Issuing authority: Additional Commissioner, CGST Commissionerate 1. Who can apply Only: • Chartered Accountant (CA) firms • Cost Accountant (CMA) firms 2. Nature of work (decoded) If empanelled, you may be appointed to: • Conduct Special GST Audits of registered taxpayers • Audit will be ordered by CGST officers when: o Complexity of transactions exists, or o Revenue risk is suspected This is statutory audit work, not advisory. 3. Scope of audit (practically) You may be required to examine: • GST returns (GSTR-1, 3B, etc.) • Books of accounts • Input tax credit (ITC) • Valuation & classification • Tax liability correctness • Compliance with GST law Audit report must be submitted in prescribed GST format within timelines. 4. Important conditions (often misunderstood) • Empanelment does not create a right to demand audits • Department may: o Select any empanelled firm o Not select all empanelled firms • Poor performance can lead to removal from panel