Maharashtra State introduces revised framework for GST Audit cases

Maharashtra State Tax has issued revised instructions for selecting GST audit cases for FY 2023-24. Under the new framework, centrally identified cases will first be placed in a pool and subjected to detailed desk review by the Audit Divisions. Selection will depend on clearly identified audit issues and substantiated revenue risk, with prescribed thresholds of ₹2 crore for the Mumbai and Pune Metropolitan Regions and ₹1 crore for the rest of Maharashtra. The framework also tightens approval, documentation, timelines and supervisory accountability, seeking to make GST audits more focused and evidence-driven.