The West Bengal Goods and Services Tax (WBGST) Department has issued a detailed framework for the selection of registered persons for audit of GST records under the WBGST Act, 2017. The document outlines the procedure, timelines and risk-based criteria for identifying businesses whose records require in-depth verification.
According to the guidelines, the department will use data analytics, return-based indicators and risk parameters to shortlist taxpayers for audit. Factors such as mismatches in GSTR-1 and GSTR-3B, significant variations between Input Tax Credit claims and supplier declarations, unusually low tax payments, and sector-specific compliance patterns may trigger selection.
The framework reinforces the GST authorities' focus on strengthening compliance and curbing revenue leakages across the State. Selected taxpayers will be officially notified and required to furnish books of accounts, invoices, and relevant records for verification within the stipulated period. The audit process aims to enhance transparency and ensure adherence to GST law.
The release of this audit-selection framework is expected to streamline procedures for both taxpayers and officers, providing clarity on how businesses are chosen for audit while promoting a structured, analytics-driven approach to GST enforcement in West Bengal.
Official copy of the notification has been attached
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