Inclusion of Advocates for issue of legal compliance report U/s 35(5) of GST

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Major compliance under all state Commercial Tax Laws in India is also coming from Legal Practitioners (Advocates) of India. This is evident from RTI reply received from Commercial Taxes Deptt. throughout India about their strength of appearance in October 2016 . Therefore, it is prayed to include Legal Practitioners (Advocates) for issue of legal compliance report U/s 35(5) of Central Goods & Service Tax Law on following grounds:-

(1)        Audit means verification/examination, depending on the purpose they are classified as Energy Audit, Environment Audit, Product Audit, Process Audit and Tax Audit under Indian Taxation Laws. Here the person conducting audit should be specialized in that subject of Audit.

(2)        As per Section 2(13) of CGST Law, “audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder.

                                                                                                                                      (3)        The “Tax Audit Report” is nothing but legal opinion about reporting of section wise wrong claims/classification, concealment or any violations of provisions of taxation law made in the return filed on “verification/audit” of records maintained by the assessee in support of the return filed. Very purpose of Tax Audit provision is to facilitate administration of tax law to avoid verification of each tax payer to find out legitimate tax has been remitted to the Govt. exchequer.

(4)        Audit is not the domain of any professionals, depending on the purpose of Audit, Govt. should decide who has to conduct Audit. Further, audit under GST Law is a legal compliance report & hence there is no justification to exclude Advocates for issuing report U/s 35(5) of CGST Law.



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