Usually, Goods and Services Tax (GST) department orders a GST audit when any discrepancy or suspicious activities like inconsistent GST return filing, significant mismatch between input tax credit claimed and output tax credit declared, etc. It follows it up with a report. Based on the findings of the audit it also issues a notice to the taxpayer.

However, for FY 2020-21 for which the deadline to issue a GST notice under section 73 is November 30, 2024, a change was made in the process by Maharashtra GST department. This change is related to the GST audit report and the notice for discrepancy, both of which will now be sent offline. The reason citied for this change was technical difficulties with information technology (IT).

“It is decided that for completing the audit procedure for the period 2020-21, the GST proper officers are allowed to issue communications like Notice for Discrepancy under regulation 101(4) and Final Audit Report (GST-ADT-02) under offline mode. Such notices shall not be served on portal, but by any alternate mode prescribed in section 169 of GST Act(s),” as per the circular dated November 8, 2024, of Maharashtra GST.

Source : The Economic Time