Govt. releases draft format of GST tax audit report and ITC mismatch report
On September 26, 2016 the CBEC had notified draft Rules and Forms under GST relating to registration, invoice and payments. Now the Govt. has notified draft Rules/Forms for GST returns and refunds along with the formats of Audit Report (Form GST 9A) and ITC Mismatch Report (GST ITC-1A/ITC-1B/ITC-1C).