Functions of CGST Audit Commissionerate

• Conduct risk-based audits of registered taxpayers to ensure compliance with GST laws.
• Select taxpayers for audit based on risk parameters prescribed by CBIC and DGARM.
• Examine records and verify the correctness of tax payments, returns, and input tax credit claims.
• Communicate audit observations to taxpayers for reconciliation and compliance.
• Prepare and issue Final Audit Reports.
• Initiate appropriate action, including issuance of Show Cause Notices, wherever required, in accordance with the provisions of the GST law.