Empanelment of CA/CMA for Special Audit of GST registered persons in Jammu

Request for Expression of Interest (EOIs) For Empanelment of Chartered Accountants/Chartered Accountant firms/Cost Accountants/Cost Accountant firms for Special Audit of GST registered persons under Section 66 of the Central Goods & Services Tax Act, 2017

Commissioner, CGST & C. Ex., Jammu, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance invites online Expression of Interest (EOI) for empanelment of Chartered Accountants, Chartered Accountant Firms, Cost Accountants and Cost Accountant Firms for conducting special audit of accounts of GST Registered persons as envisaged under Section 66 of the Central Goods and Service Tax Act, 2017.

The EOI document can be downloaded from the GeM Portal at https://gem.gov.in .  The last date of submission of EOI is 04.08.2025 (Time 06.00 PM).

The important dates are as under:

Eligibility:

The applicant firm/person should

i. Be a member of the Institute of Chartered Accountants of India / Institute of Cost Accountants of India and should have valid full time Certificate of practice issued by the respective institutes;

ii. Possess experience of at least five years of practice as Chartered Accountant /Cost Accountant;

iii. The applicant or any partner / proprietor of the applicant firm having experience and practice as stated above should not have indulged in any unethical professional practice or professional misconduct including moral turpitude;

iv. The applicant or any partner / proprietor of the applicant firm should not have been held guilty of any professional misconduct under the Cost and Works Accountant Act, 1956 (as amended) or Chartered Accountants Act, 1949 (as amended) during past five years or penalized under Chapter V of the Finance Act, 1994 or Central Excise Act, 1944 or Customs Act, 1962 or Jammu Value Added Tax Act, 2003 or the Central/IGST/Jammu Goods and Service Tax Act, 2017;

v. The applicant or any partner / proprietor of the applicant firm should not be facing any investigation or enquiry by the CBIC or Govt. of Jammu or any of its subordinate offices for any violations under the Chapter V of the Finance Act, 1994 or Central Excise Act, 1944 or the Customs Act, 1962 or the Jammu Value Added Tax Act, 2003 or the Central/IGST/Jammu Goods and Service Tax Act, 2017;

vi. The location of the office of the applicant/partner/proprietor having experience as stated above who is in charge of such office should be in the city of Jammu or within the State of Jammu.

Scope of Work:   

Scope of Work: The Special Audit shall be conducted by the Special Auditor under Section 66 of Central Goods and Service Tax Act, 2017. He shall examine and audit the records & books of accounts of the registered person. He shall check and verify the compliance of the provisions of CGST Act, 2017, IGST Act, 2017 &MGST Act, 2017 and Rules made there under by the registered person including the correctness of turnover declared, input tax credit availed, taxes paid, refund claimed etc. and detect the tax evasion, if any, by the registered person. He shall submit his report within the prescribed period as per sub section 2 of section 66 of the CGST Act 2017. In case the registered person does not accept the findings of the Special Audit and consequent tax liability, interest etc. & contests the same by way of appeal, the auditor will render all required assistance / advice in the matter to protect the interest of the government in such appeals.

Schedule of Fee:

The Chartered Accountants/ Chartered Accountant firms/Cost Accountants/ Cost Accountant firms would be entitled to a fee depending upon the size of the unit whose Special Audit has been conducted. The amount of such fees payable is as under:

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