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Maharashtra State Tax Department Issues Revised Guidelines for Selection of GST Audit Cases for FY 2023-24
Maharashtra State Tax Department, vide Instructions dated October 30, 2026, has introduced a revised risk assessment-based framework for selection of GST audit cases for FY 2023-24. Under which, centrally selected cases will be allocated to Audit Divisions for detailed desk review to identify specific audit issues and assess associated revenue risks. The assessment will consider sectoral trends, past audit findings, intelligence inputs, BIFA data, E-Way Bill MIS, SCNs and supply chain analysis. Cases involving revenue risk exceeding ₹2 crore in Mumbai and Pune Metropolitan Regions and ₹1 crore in the rest of Maharashtra will be recommended for audit. Cases cannot be selected solely on routine return scrutiny parameters. A pool of 3,258 cases has been allocated for initial desk review, with approximately 10% of the first lot to be recommended for audit, subject to Central Selection Committee approval.