Commissioner of commercial Taxes Circular No. GST-14/2020-21

Last updated: 28 December 2020

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The Karnataka Department of Commercial Taxes has launched the e-Shodane module, an online platform for the entire audit and assessment process under the KGST Act, 2017. This new system aims to ensure uniformity in audit procedures, from case selection based on risk factors or wild card selection to the finalisation of audit reports and assessment orders. It facilitates communication between tax officials and registered taxable persons, streamlining the audit process for better tax compliance.

GOVERNMENT OF KARNATAKA (Department of Commercial Taxes) No.KGST Adcom (e-Gov)/CR 07/2020-21 Office of the Commissioner of Comm 1. Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhi Nagar, Kalidasa Road, Bengaluru-560009, dated: 19.12.2020 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No

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FAQ :

The e-Shodane module is an online platform developed by the Karnataka Department of Commercial Taxes in association with NIC, Karnataka, to manage the entire audit and assessment process under the KGST Act.

Cases are selected either through 'Wild Card Selection', where officers identify potential high-revenue cases, or 'Risk Based Scrutiny', which uses predefined risk factors like discrepancies between GSTR-1 and GSTR-3B, high turnover in the service sector, or issues with input tax credit.

An Audit Officer can typically handle twenty cases at any given time. A new case is assigned once a previous one is disposed of or completed.

An audit should generally be completed within three months from its commencement. The commencement date is either when the registered taxable person makes records available or when the audit is instituted, whichever is later.

If an audit cannot be completed within the stipulated period, the Audit Officer must request an extension from the Joint Commissioner (Admn.). This request, with valid reasons, is then recommended to the Commissioner, who may grant an extension of up to six months.

All communications between the proper officer and the registered taxable person must be conducted via the Government mail ID and sent to the registered e-mail ID of the taxable person.