Functions of GST Audit Commissionerate

Sections under GST Audit Commissionerate:

The following sections are comprised by the GST Audit Commissionerate. These sections along with their functions are as followed-

  • The Planning and Coordination section: Following are the functions that this section of the GST Audit Commissionerate carries forward-
  • Maintaining and keeping the copy of the Master File (TAG) of the registered person.
  • To update this registered person’s Master File by coordinating with the different groups of audit circle.
  • To maintain various registers and records.
  • To maintain a proper database of the profile of the officers.
  • To submit various reports to the proper authority.
  • To use the available resources optimally and plan the schedule of the audit accordingly.
  • To look after the constitution and formation of various audit groups in the circle.
  • To ensure that a proper desk review was conducted before the conduction of the planned audit.
  • To deploy officers whenever required.
  • To schedule the Monitoring Committee Meetings (MCM).
  • To provide assistance and support in conducting and commencing the MCM.
  • To communicate the details of the paragraphs of the audit seven days in advance of commencement of the Monitoring Committee Meetings (MCM) to the Executive Commissioners of the Audit Commissionerate.
  • To match the skills with the requirements of the audit.
  • Administration, Personnel & Vigilance section: The functions and work of the provided section are as follows-
  • To look after the matters related to the administrative department like leaves, transfers, allowances etc.
  • To assist the matters related to vigilance.
  • To assist the matters related to budgetary grants.
  • Technical section & Legal Section: Its work includes the provided functions-
  • To attend the drafting of the show cause notices to be issued to the registered person.
  • To maintain the instructional circulars and notifications of the Audit Board.
  • To attend the legal matters and court cases or litigations.
  • To provide interpretations on legal matters and issues that require, legal interpreting and were raised during the MCM.
  • To conduct regular follow-ups after the conclusion of the audit.
  • Risk Management and Quality Assurance section: The function of the risk management and the quality assurance section of the Audit Commissionerate are-
  • To use information from the third-party sources.
  • To evaluate the working papers in the audit and to scrutinize them.
  • To identify the various GST Audit Service issues and themes.
  • To attend the units selected on the basis of risks.
  • To implement the DG (Audit) or DGARMs advisory on risk-based selection.
  • To carry out the selection of such risk-based units after the application of the parameters of local risk.
  • To obtain the approval from Audit Commissionerate’s Chief Commissioner on such selected units.
  • To keep a check on the quality assurance and performance appraisal in the work.
  • To maintain a proper database of the units that requires auditing.
  • Circles: The function of Audit Commissionerate’s this section are-
  • To conduct the actual audit.
  • To follow-up subsequently after the conclusion of the audit till the audit objections with a logical conclusion are approved in the MCM. This approval has to be done in the way of issuance of the show cause notice or recovery up to the level of the AC and DC.
  • To forward the Show Cause Notice draft with competency level that is above Ac and DC along with documents to support it and on which one can rely upon.
Author: Anil Agrawal
EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or