Question ID :
34809
GST audit
a firm has 3 separate registrations.
case 1. cummulative TO exceeds Rs. 2C but individual TO is less than Rs,2C. Is GST audit applicable
case 2. TO of one registered address exceeds Rs.2C and TO of others is less than Rs.2C. Should those having less than 2C get GST audit done
Posted by
t sankar
on
Sep 16, 2018
Filed Under
GST
Once total cumulative TO exceeds limit then each GSTIN require separate GST audit. No provision to exclude any GSTIN from GST audit even if nominal TO. In other words, if registered, GST audit required for all GSTINs when entity TO exceeds Rs.2 cr.
Posted by
CA. JATIN CHRISTOPHER A on
Sep 17, 2018
Answer ID :
76025
The GST Audit is PAN Base and hence if TO is exceed Rs. 2.00 CR GST audit is required.
in First case audit is required for all the units separately
and in second case also audit is required for all the unit separately.
Posted by
CA. SATISH CHAND GARG on
Dec 02, 2018
Answer ID :
76096
Yes , in both the case the Audit is mandatory. Theses is clearly given in the Technical Guide issued by ICAI
Posted by
CA. BISHT RAKESH on
Dec 25, 2018