GST audit to Local Authority

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Respected sir,
Need to know that, whether Gst audit applicable for Local Authority or not ??
If yes then then who will appoint, internal committe or C&AG?
Replies (1)
As per proviso in Section 35 .of CGST Act being inserted by Amendment Act 31 of 2018 being effective from 1/2/2019 Dept.of central,state Govt, local authority, whose books of account is subject to GST Audit by CAG of India or an auditor appointed for auditing the accounts of local authorities


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