CAG, GSTN hold ground on audit

Finance Ministry to decide on the controversial issue, as both cite legal and past precedents

As the central government prepares ground for rolling out the goods and services tax (GST), what remains unclear is whether the Comptroller and Auditor General (CAG) of India can audit the goods and services tax network (GSTN).

At the core are three issues — access to the GSTN’s own books, the GST tax data and the information technology (IT) infrastructure created by the GSTN. It’s only on the last issue that the CAG and the GSTN are on the same page. The other two remain contentious.

On the first issue, GSTN has objected to the CAG’s proposal to