Section 2(13) of CGST Act: Meaning of “Audit”

Definition of the term “Audit” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(13) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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