The Institute of Chartered Accountants of India has decided that based on the conflict in roles as statutory and internal auditor simultaneously, the bar on internal auditor of an entity to accept tax audit (under Income Tax Act, 1961) will also be applicable to GST Audit (under the Central Goods and Service Act, 2017).
Accordingly, it is clarified that an Internal Auditor of an entity cannot undertake GST Audit of the same entity.
