Annexure 7: Format of status report to MCM - Model All India GST Audit Manual 2023 [CBIC] - GST

Annexure 7: Format of status report to MCM MCM REPORT (Format) CONSOLIDATED 1. Period of Audit 2. Name of Team Leader (Audit Team) 3. Other members of the Audit Team 4. No. of cases allotted 5. No. of audit cases completed 6. No. of cases pending 7. Status of pending cases: Pending at the stage of desk-review Pending for approval of audit plan Pending at the stage of examination of books Examination completed but DAR is pending Pending at the stage of preparation of FAR 8 . Notable findings in respect of cases where FAR is issued. Findings in brief (case-wise report may be placed in such cases only as per following format) CASE-WISE REPORT 1. Case No. 2. Legal Name and Trade Name 3. GSTIN 4. Period of Audit 5. Name of the Audit Officer(s) with designation 6. Name and designation of the officer who sanctioned the Audit Plan 7. Important dates Date of initiation Date of sanction of Audit Plan Date of FAR Date of initiation Date of sanction of Audit Plan Date of FAR 8. Date of first appearance 9. Name other details (phone no., e-mail) of A/ appearing 10. Mode of Audit (specify) Desk Audit Field Audit Both Desk Audit Field Audit Both 11. List of observations made upon audit [in brief] Revenue implication (Rs.) Whether admitted by Auditee (Yes/No) If Yes, amount realized, Act-wise (Rs.) i) Rate difference (wrong HSN/SAC) Pl. mention in brief. ii) Supply not disclosed in returns. (Separate row may be used for each type of such non- disclosure) iii) Tax was payable under RCM but not paid iv) Wrong claim of ITC v) Reversal of ITC not made (specify in brief). vi) Excess refund claimed (specify brief findings) vii) Similarly add rows, if required. 12. Particulars Integrated Tax with POS Central Tax State Tax Cess (a) Total amount of tax involved for the discrepancy found (in Rs.) (b) Tax paid during audit or after getting FAR Tax dues (12a 12b) 13. (a) Total interest payable (b) Interest paid during audit or after getting FAR Interest dues (13a-13b) 14. (a) Penalty payable (b) Penalty paid during audit or after getting FAR Penalty dues (14a-14b) 15. Total amount paid during audit or after getting FAR 16. Total amount dues (Tax + Interest + Late fees + Penalty)