Audit
Rule 101 of the Central Goods and Services Tax Rules, 2017 deals with audit. The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] or multiples thereof. The Act came into force on 22 Jun 2017.
(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year 1 [or part thereof] 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 finalise 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 .
Amendment notes
1. Inserted vide Notification No.74/2018-CT dated 31.12.2018.
Rule 101, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 101
What does Rule 101 of the Central Goods and Services Tax Rules deal with?
Rule 101 of the Central Goods and Services Tax Rules is headed "Audit". The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] or multiples thereof.
How do I find court cases under Rule 101 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 101, rule 101 CGST Rules 2017, rule 101 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 101 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 65 (Form and manner of submission of return by an Input Service Distributor), so none of them can safely be read on its own.
When did Rule 101 of the Central Goods and Services Tax Rules come into force?
Rule 101 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 101, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.