GST audit to Local Authority

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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