Framework for conducting Joint Audit by CGST and SGST officers

The Office of the Commissioner, Central Tax And Central Excise (Audit) has issued a letter regarding the framework for conducting joint audits by CGST and SGST officers.
The Chief Commissioner of Central Tax, Central Excise and Customs held a meeting with the Special Commissioner, SGST to discuss the audit functions, and it was decided that CGST and SGST audit teams would coordinate and participate in each other’s audits.
To facilitate this, each audit circle of CGST will share their audit plan with SGST counterparts and invite SGST officers to join the audit teams, and vice versa. This collaboration aims to strengthen the capacities of SGST officers and promote exchange of compliance-related information.