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?
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