The Maharashtra Goods and Services Tax Department (MGSTD) stated the usual method for GST audits below Section 65 of the MGST Act, 2017. Under Section 65 of MGST Act, 2017 the Maharashtra GST council is starting audits below Section 65 of the MGST Act in the case of chosen RTPs. This announcement is given to explain some perspectives concerning the GST Audit.
The council stating on the GST audit clears that the main goal of GST audit 
The major goal is to implement the trueness of the returns, yearly returns, and thus to determine insufficiency in the return, on examining if left relevant to the accounts sustained through RTPS. the audit officer is needed to quantify the returns if wrongly furnished along with correction in liability of RTP.
The council says that the process in which it reveals that the audit for the GST opts on the grounds of the particular criteria based on the Tax risk examination from the returns annual returns furnished and the other lawed compliances built or not through the random selection of the cases for the audit.
Before the details of RTP, the GST audit is to be executed, that is the notice to RTP inside Form ADT-01. And with ADT-01, the AO might call for particular information that the RTP must keep ready at the meeting time or might send in advance physically or via mail to the Audit Officer.
This audit is to be done at the place of business (POB) of RTP through officers of MGSTD. in some cases post initial visit at POB. The account is to be verified by AO. If AO is not able to keep the appointment then he will tell RTP in advance for the delayed visit which indeed referred to if RTP is not able to keep the appointment.
