GST has been implemented in the Indian tax system, and the first phase of return filing has been successfully concluded on 28th August 2017.
Since GST is such a big system and aims to collect taxes from millions (even billions) of eligible taxpayers in India, it is natural to witness non-compliances, frauds, tax evasion, etc.
Therefore, the government has also devised a proper procedure for the auditing and assessment of tax compliance rating and the recovery rules and provisions for unpaid, late-paid and/or short paid taxes.
