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MH Govt. Issues Administrative Instructions on GST Audit for All Field Officers

Administrative Instructions on Audit by Maharashtra GST Dept.

The Maharashtra SGST department has provided the norms on GST audits by the State GST officers dated 9th July 2024. To ensure constancy in audit procedures and easier transitioning the instructions were issued.

GST Department of Maharashtra has Issued the below-mentioned Instructions-

As per the old guidelines, the GST audit for the matter pertinent to FY2020-21 shall be continued. Under Internal Circular 04A of 2024, the amended audit framework shall not be applicable to FY 2020-21.

For issuing Show Cause Notices under section 73 for FY 2020-21 the limitation period ends on November 30, 2024. The audit proceedings for the matters assigned to Nodal & LTU Divisions will be performed via the officers of these divisions as per former norms.

To avert trouble, a complete audit of cases for FY 2021-22, following the new guidelines of Internal Circular 04A of 2024, will be conducted by the newly formed audit wing. Present jurisdictional officers will not proceed with audits for FY 2021-22.

Read Also: What Procedure You Should Follow After GST Audit Notice?

For certain matters of FY 2020-21, as per previous policies, Goods and Services Tax audits have already been completed ( GST-ADT-02 issued ) outside the BO system.

Such finished audits ( GST-ADT-02 ) will now be uploaded onto the BO portal via the new functionality designed to upload physical ADT-02 forms.

Disclaimer:- “All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check.”


Published by Arpit Kulshrestha

Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous.
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