GST:
The Circular by the Commissioner of State Tax, Kerala, provides guidelines for the Audit Monitoring Committee (AMC) in completing audits under the KSGST Act, 2017. It outlines the procedures to be followed, including the review of Draft Audit Reports (DAR) and the decision-making process during monthly meetings. (Circular No. 12/2023 [SGST/2726/2023/-PLC11)