Due to the nature of business of a registered person, types of supply, complexities of transactions and size of operations, the auditor is unable to identify or comment upon each and every classification of outward and inward supplies. How
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Created by: WIRC-GST Helpdesk .
Modified on: Thu, 13 Jun, 2019 at 7:12 PM
The auditor in such a case, may put in his comments in the main Certificate under opinion paragraph (4 or 5, as the case may be). He can state that the classification aspect has been considered as noticed during audit and is subject to the information and declaration or management representation as provided by the registered person. It should be clearly specified that all aspects of classification have not been considered.
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