Annexure 18 :Composition and purpose of the Committee of Officers on GST Audit alongwith modified ToRs - Model All India GST Audit Manual 2023 [CBIC] - GST

Annexure 18 : Constitution and purpose of the Committee of Officers (CoO) on GST Audit 1 and modified Terms of reference. Purpose of the formation of the Committee: Committee of Officers (CoO) on GST Audit was constituted in pursuance of discussion and decision in the 1st National GST Conference held on 25.11.2019 to have joint collaborative efforts for GST Audit; capacity building for audit and to follow uniform practices for GST Audit in Centre and State Tax administration. Timeline with respect to the Committee of Officers is presented below. Initial Terms of Reference (ToR) 1 (From the Presentation of Ashima Bansal, Joint Secretary GST Council) Modified Terms of Reference (ToR): Members (State): Sl. No. Name of the Member Designation 1 Dr. Ravi Kumar Surpur [Co-Convenor] Commissioner of Commercial Taxes, Rajasthan 2 Smt. Shikha C. Commissioner of Commercial Taxes, Karnataka 3 Shri Samir Vakil Special Commissioner, State Tax, Gujarat 4 Shri Anil Banka Special Commissioner of State Tax, NCT of Delhi 5 Shri Amit Gupta Additional Commissioner, State Tax, Uttarakhand 6 Shri Ravi Jesuraj S. Additional Commissioner of Commercial Taxes, Karnataka 7 Shri Arun Kumar Mishra Special Secretary, State Tax, Bihar 8 Shri Prasad Joshi Joint Commissioner, State Tax, Maharashtra 9 Shri C. Palani Joint Commissioner, State Tax, Tamil Nadu 10 Shri Narayan Chandra Guriya Joint Commissioner, State Tax, West Bengal 11 Shri Vivek Singh Joint Commissioner, State Tax, Uttar Pradesh 12 Shri K. Sridhar Deputy Commissioner (ST), Puducherry Members (Centre/GSTC/GSTN) Sl. No. Name of the Member Designation 1 Dr. Amandeep Singh [Convenor] Addl. DG, DG Audit Headquarters, CBIC - [Convenor] 2 Shri Sanjay Mangal Pr. Commissioner/ Commissioner, GST Policy Wing, CBIC 3 Shri Rajiv Jain Pr. Commissioner, Meerut 4 Shri Nitish Kumar Sinha Principal ADG/ADG, DGGI Headquarters, CBIC 5 Shri Gurusharan Singh Pr. ADG/ADG, DG Analytics Risk Management 6 Shri Yogendra Garg Pr. ADG/ADG, NACIN, Faridabad 7 Shri Dheeraj Rastogi EVP, GSTN 8 Smt. Ashima Bansal Joint Secretary, GST Council Secretariat 9 Shri Kshitendra Verma Director, GST Council 10 Shri Karan Chaudhary Under Secretary, GST Council