APPOINTMENT OF GST AUDITOR

APPOINTMENT OF GST AUDITOR

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                  APPOINTMENT OF GST AUDITOR

Who can be appointed as GST auditor?

 Section 35(5) read with section 2(23) and section 2(35), only Chartered Accountant and Cost Accountant can be appointed as GST Auditors.

 Company Secretary cannot be appointed as GST Auditors.

 Chartered Accountant holding Certificate of Practice can do the GST audit.

 Member in part time practice cannot perform audit under GST laws.

 Internal Auditor cannot be appointed as GST auditors.

 Statutory auditor can be appointed as GST auditor.

 A Chartered Accountant should not accept the GST audit of a registered to whom he is indebted for more than Rs.10,000.

 

Can a relative or employee of the registered person being appointed as an auditor?

There is no such restriction under GST law, however, as per code of conduct under clause (4) of Part I of Second Schedule, a Chartered Accountant who is in employment of an entity or other entity under same management cannot be appointed as auditor.

 

Can a registered person appoint separate auditors under GST laws for audit of distinct person/ branch/ division?

It is possible for a registered person to appoint separate persons under GST laws for audit of distinct person/ branch/ division.

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