GST: Audit Guidelines Need To Be Reviewed To Include Video Conferencing

GST officers would have to audit and assess taxpayers via video-conferencing instead of undertaking physical visits amid the coronavirus pandemic, and the current guidelines need to be reviewed for this, according to experts.

As per the current goods and services tax (GST) audit guidelines, taxpayers have been broadly categorised into three groups based on their annual turnover large, medium and small. While large and medium units are compulsorily under premises-based audits; for small units, desk-based audit has been suggested.