Maharashtra GST Audit Trade Circular 13T:
It is evident that Maharashtra state government will start the GST Audit of the Registered Taxpayers soon as it has already issued Trade Circular No. 13T of 2020 dated 21st December, 2020. Therefore, Maharashtra GST Audit Trade Circular 13T will play a crucial role while closing this assignment.
This circular has prescribed the following points:
- Objects of GST Audit
- Procedure of GST Audit
- Scope of GST Audit
- Rights and duties of the Registered Person
- Indicative list of documents to be submitted/ to be kept ready for verification by dealer as per GST-ADT-01 and;
- Conclusion
The detailed of the circular can be read here: Circular No. 13T of 2020.
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