Haryana Enforces Comprehensive Multi-Year GST Audits

Mandatory Multi-Year Audit Scope
- The Haryana Excise & Taxation Department has issued instructions requiring that every GST audit selected under Section 65 of the HGST Act cover multiple financial years.
- The audit must span from the year of selection continuously up to the current financial year, ensuring no gaps in scrutiny.
Holistic Examination Required
- Field officers are directed to conduct a holistic examination of all relevant records during the initiation of audit proceedings.
- This includes a thorough review of returns, statements, and financial documents for the entire audit span to accurately assess tax liability and input tax credit.
Strict Adherence to Timelines
- All field formations have been instructed to strictly adhere to the prescribed timelines and procedures laid down in the GST Act for audit activities.
- The government has issued a warning that any deviation from these directions will be viewed seriously.