According to experts, GST guidelines are required to be reviewed as GST officers would be taking audit process through video-conferencing in these coronavirus pandemic times. The taxpayers are divided in three different categories namely, large, medium and small. While large and medium units are compulsorily under premises-based audits; for small units, desk-based audit has been suggested.It is said that since first year of audit in GST is yet to begin and the tax officers would need to review the audit guidelines and include video conference facility along with strengthening the risk management system to flag risky cases.
