CGA suggestions under GST Tax system in India

 

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CGA suggestions under GST Tax system in India


CGA suggestions under GST Tax system in IndiaThe CGA has suggested the following in this regard:

 

a) Codal provisions of the DDO & PAO should be complied with for discharge of PAO’s role. The automation as proposed should conform to this basic requirement.

 

b) PAO is the sole authority for receipt, payment and reconciliation of accounts book with Bank Reconciliation statement (BRS).

 

c) Any compromise on this fundamental work flow may lead to legal complications in preparation of Finance Accounts / Appropriation Accounts which is constitutional mandate.

 

d) Each challan detail must be linked with one DDO and PAO and bank account.

 

e) As part of standard operating process, accounts classification should be done by the PAO in his books and no one else. Bank is not involved in classification of accounts.

 

 

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