Certain instructions on Audits – Authorization through scrutiny module – Instructions issuance – Regarding. - GST - States - CCT’s Ref No. A(1)/122/2017

Office of the Commissioner of State Tax Telangana State :: Hyderabad CCT s Ref No. A(1)/122/2017, Dt. 27-09-2017 Sub:- Certain instructions on Audits Authorization through scrutiny module Instructions issuance Regarding. Ref:- Note received from Principal Secretary to Government, Revenue (CT Excise) Department, Dt. 26-09-2017. ***** You are all aware that, a module has been developed for getting audits through scrutiny, wherein each audit officer is expected to conduct audits of works contract / ITC / Entry Tax utilizing the basic data of the dealer contained in a dossier of the dealer. The audit officer has to enter fields in the module therein. This mechanism ensures uniformity of audits from the stage of selection and allotment to the last stage of the case by ensuring to a logical end through system. It also provides easy scope for review by superiors. It is observed that, certain audits are being allotted through VATIS for various reasons such as mismatch reports, C AG objections, V E reports and refund claims which may lead to dual system and duplicity giving unnecessary scope for adverse comments from the dealer community. Therefore, it is instructed that all the officers have to process the audits through system from the scrutiny module to avoid duplicity and further complications. It is also instructed to take up the audits of works contract / ITC / Entry Tax on priority and only in exceptional cases other audits are to be taken up in the interest of revenue. Further, it is also informed that in addition to the cases of works contracts, ITC, Entry Tax for the audit of remaining cases audits, the audit officers are invariably to be authorized through the scrutiny module which will be made available. Sd/- V. Anil Kumar Commissioner of State Tax