"18 years Specializing in GST advisory, compliance, and department audit support. Erstwhile IDT laws Core Specialties • GST Tax structuring, ITC optimization, ISD support, GST advisory on complex matters • GST department audits support • GST Limited reviews; Compliance support in GST • Services for inspections, summons, and replies to notices Customs FTP, SCOMET studies. 100% EOU reviews Author: Guide to GST on Textile Industry (Apr 2025), upcoming ITC Book (June 2026), GST Real Estate booklet (2019), Bloomsbury’s Practical Guide to Real Estate GST (3 eds.), GST Textile book (2 eds.), GST Department Audit book (1st ed.), Speaker at ~300 seminars/webinars by ICAI branches/chapters, CII, CREDAI across India. Monthly articles: KSCAA (6 years, 2010-2015), Ernakulam/Pune ICAI newsletters (2 years); numerous articles hosted on various forums lasst 2 decades "
Section 65 empowers GST authorities to conduct audits of registered taxpayers based on risk and compliance parameters. Understanding audit procedures, timelines, and taxpayer rights can help avoid disputes and unnecessary litigation.
The article explains why GST on sale of developed plots may not be sustainable under Schedule III of the GST law. It also discusses departmental audit objections and judicial support favoring non-taxability of developed land transactions.
The article explains common GST audit objections relating to ITC, reverse charge liability, and turnover mismatches. It highlights that proper reconciliations, documentary evidence, and judicial precedents may help avoid demands and penalties.
