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THE ODISHA GOODS AND SERVICES TAX ACT, 2017 Circular & Advance Ruling
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Body Memo No. 10000 /CT& GST, Dated 27th October, 2020

Commissionerate of CT and GST, Odisha (At cuttack)

(Finance Department, Government of Odisha)

To

Head of CT &GST Territorial Ranges (All)

Head of CT &GST Circles (All)

Sub- GST Audit for the year 2017-18

Madam/Sir,

In exercise the powers conferred by sub section (1) of Section 65 of the OGST/CGST Act, 2017, 500 numbers of taxpayers have been selected for GST Audit to be conducted for year 2017-18. The same taxpayers have also been selected for GST Audit under Section 20 of IGST Act, 2017. The selected taxpayers having liability /payment of cess, if any, on intra-State as well as inter-State supplies of goods and services or both shall also be audited under GST (Compensation to States) Act, 2017. The Range wise list of taxpayers selected for GST Audit has been sent to respective Ranges in both hard and soft copies for assignment to different audit teams to be constituted at the Range level. The same is being uploaded in the official web site of CT&GST Organisation. The GST Audit process for 2017-18 shall commence from 02.11.2020 positively. General principle and procedure of GST Audit is being communicated separately.

Yours faithfully,

Sushil Kumar Lohani, (I.A.S)

Commissioner of CT& GST,

Odisha, Cuttack