GST Audit - A Conceptual Framework With Challenges and Role of an Accountant
DOI:
https://doi.org/10.33516/maj.v54i8.48-52pKeywords:
No Keywords.Abstract
As the GST was introduced by government of India with the concept of ‘One Nation One Tax’ all indirect taxes are under an umbrella and most of indirect taxes including service tax, excise, central sales tax, state VAT were replaced. Due to new concept there are so many issues and challenges hence the service of professional person having good knowledge of GST is needed.
Under this article the concept and provisions of GST law is being discussed with challenges and role and importance of a CA/CMA as a professional and as an auditor for traders, government and the interested persons.
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References
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