Central Govt issues draft Rules on 'assessment & audit' and 'e-Way bills'

Central Govt. issues draft GST Rules on Assessment & Audit and Electronic Way Bills and invites comments thereon by April 21st; Draft Rules on Assessment & Audit prescribe inter alia the procedure & forms for provisional assessment, scrutiny of returns and best judgment assessment; Rules also state that authorised proper officer shall conduct audit of records and books of accounts verifying the documents relating thereto, correctness of turnover, exemptions and de...