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The main thrust of the audit is in reporting on compliance/non-compliance of All round GST laws and eligibility/non-eligibility of input credit history. The audit report is always to be issued in the required kind.
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exactly where the proprietor has acknowledged any amount as deposit (not staying advance payment toward lease to get a period of three months or considerably less), by the amount calculated at the rate of 15 per cent for each annum on the quantity of deposit superb from month to month, for the quantity of months (excluding A part of a month) for the duration of which these types of deposit was held with the owner from the earlier calendar year, and Should the operator is liable to pay for fascination on these deposit, the rise to get created beneath this clause shall be limited to the sum by which the amount calculated as aforesaid exceeds the interest essentially paid;
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