Rule 101 of CGST Rules - Audit

Rule 101 of CGST Rules - Assessment in certain cases

(updated as on 15.11.2017)

(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalize the findings of the audit after due consideration of the reply furnished. (5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02.

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CHAPTER XI

ASSESSMENT AND AUDIT

Chapter XI of CGST Rules, 2017 consists of five rules relating to ASSESSMENT & AUDIT RULES under the GST regime. All this rules are available for your ready reference. Rule 98 : Provisional Assessment Rule 99 : Scrutiny of returns Rule 100 : Assessment in certain cases Rule 101 : Audit Rule 102 : Special Audit