GST Audit

[Nutan Thakkar]

Dear Sir / Madam 

Kindly let me know whether there is any restrictions for Statutory Auditor to conduct GST Audit under Section 144 of the Companies Act, 2013

Thank you. 

Regards 

Nutan Thakkar 

[Chandravijay Shah & Co.]

Such embargo is on the Internal Auditors, In-House or Outsiders, and not on the Statutory Auditors or Tax Auditors as per the recent decision of the ICAI Central Council.

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[Nutan Thakkar]

Thank you for your reply. 

However my query related to Section 144 of the Companies Act, 2013. As per Section 144 of the Companies Act, 2013, Statutory Auditor have restrictions to provide non statutory Audit services. In that restrictions whether GST Audit is covered. 

Thank you once again. 

[Chandravijay Shah & Co.]

You would appreciate GST Audit too is a Statutory obligation, if section 35(5) of the CGST Act, 2017 applies to the concerned Entity.

 

Secondly, restrictions listed under section 144 of the Companies Act, 2013 do not enfold any Statutory obligation. These restrictions are specific and are not inclusive in nature, meaning the List is exhaustive and nothing beyond the List can be read into it.

[Govinda Patil]

GST audit is under GST Act  not under Section 144 of the Act.

GST act  can be done by any CA  or CMA and to be filed with  GST , not with MCA

As  such   any CA who is statutory auditor  or internal auditor  can   carry out  GST Audit

On Friday, November 16, 2018 at 5:17:46 PM UTC+5:30, Chandravijay Shah wrote: