Q. 128 Gst department audit conducted for composite scheme dealer outward supply deatiles (sales transaction data information)asked only for verification purposes. 2.inward supply deatiles (purchase of goods orginal invoice data information) and bank statement data information asked for verification purposes in gst act ?

Ans. Under GST audit, the authorized officer may ask the registered person to furnish such information as he may require, it includes verification of books of account or other documents. Therefore, in the above case you are required to provide inward supplies details and bank statements for verification purposes. 

Q. 127 A taxpayer has submitted appeal against gst suo moto cancellation in the gst portal within appeal period in 04/2022, Centre jurisdiction, but submitted physical copy only in 05/2022. Com (A), GST (Centre) still have no online access to appeals, but passed orders manually. Is there any time limit/statute/case law regarding physical submission of appeal papers ?

Ans. Yes, as per section 107 of the CGST Act, 2017, if the certified copies are submitted after 7 days from date of appeal, the date of filing appeal the appeal shall be the date of the submission of such copy. Therefore, in the above, the date of appeal would be the date of submission of physical copy i.e. 05/2022 . Moreover, just to enlighten you regarding the certain observations with respect to submission of appeal copies in person, please refer below case law on taxo.online ;

M/s Atlas PVC pipes limited v/s State of Orissa, Link : https://taxo.online/latest-news/05-07-2022-non-submission-of-certified-copy-of-gst-order-appealed-against-within-7-days-is-a-mere-technical-defect-orissa-high-court/ 

Q. 126 Gst department audit conducted for composite scheme dealer verification sales transactions turnovers only and below mentioned transactions verification provision applicable in gst act. 1. inward supplies detailes(purchases orginial invoices) verification. 2.Bank account statement verification compulsory ?

Ans. Under GST audit, the authorized officer may ask the registered person to furnish such information as he may require, it includes verification of books of account or other documents. Therefore, in the above case you are required to provide inward supplies details and bank statements for verification purposes.