The Board directs that during audits, when the CGST Audit Commissioner encounters a scenario where an...

The Board directs that during audits, when the CGST Audit Commissioner encounters a scenario where an issue involves differing interpretations of the CGST Act, Rules, notifications or circulars, leading to non-payment or short payment of tax, and the taxpayer is following a prevalent trade practice based on a particular interpretation, the Zonal Chief Commissioner should make a self-contained reference to the relevant policy wing (GST Policy or TRU) before concluding the audit. This should be done as early as feasible before issuing a show cause notice. The aim is to promote uniformity and avoid litigation, especially if the matter may be placed before the GST Council. This procedure applies to ongoing audits as well. .....

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