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August 23, 2025

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Empanelment for Special Audit with Delhi GST Dept

If you're a Chartered Accountant (CA) or Cost Accountant (CMA) eyeing government audit assignments, securing empanelment for special audit with Delhi GST Dept is a strategic opportunity. In this blog, I'll walk you through and illustrate the entire process from Expression of Interest to submission, criteria, fees, and beyond.

Understanding Normal Audit and Special Audit under GST

1. Under the GST Act, a normal audit is conducted under Section 65 by departmental officers.

2. It is a routine verification of records to check compliance with turnover, tax payment, and input credit.

3. The audit can be initiated anytime, provided the taxpayer receives at least 15 days’ prior notice.

4. It must be completed within three months, extendable to six months with proper approval.

5. The taxpayer must cooperate by providing necessary documents, records, and facilities for examination.

6. A special audit, on the other hand, is conducted under Section 66 of the GST Act.

7. It is ordered when there is complexity or suspicion about declared values or credit claims.

8. The Commissioner appoints an independent Chartered Accountant or Cost Accountant to perform this audit.

9. It can be initiated during scrutiny, investigation, or any other ongoing proceedings.

10. The appointed auditor must submit the report within 90 days, extendable by another 90 days.

11. All costs of the special audit are borne by the GST Department, not the taxpayer.

12. Based on the auditor’s report, the proper officer may take further legal or recovery action.

Refer here: GST Audit: Types, Objective and Applicability

What Is Empanelment for Special Audit?

As per Section 66 of the Delhi Goods & Services Tax Act, 2017, the Department of Trade & Taxes, Delhi, invites Expressions of Interest (EOI) from eligible practising CAs or CMAs to conduct special audits of GST-registered taxpayers. These auditors form a managed panel, ready to be assigned audit tasks when needed.

Who Can Apply?

To be eligible:

1. You must be a practising CA or CMA, with a valid Certificate of Practice from ICAI or ICMAI.

2. At least 5 years of professional practice is ideally acceptable.

3. Your credentials, such as turnover, staff strength, and prior audit assignments, form essential parts of the evaluation ICMAI.

4. You must not have any disciplinary cases or investigations pending with ICAI/ICMAI or tax authorities.

5. Conflict of interest must be avoided; you should not have represented the audit-target client.

How to Apply: The EOI Process

When a vacancy arises, the Department issues an EOI notice via the Delhi e-Procurement portal. The usual steps include:

1. Download the application form and annexures from the portal govtprocurement.delhi.gov.in.

2. Submit your EOI online, attaching all required documents: registration, practice certificate, financials, staff details, past audit evidence, declarations, and an approach paper outlining your technique.

3. Meet the deadline, for example, the January 5, 2023, deadline for the earlier Delhi EOI.

4. Attend the pre-proposal meeting if one is planned to clear up any questions.

Selection Process & Evaluation

Evaluation typically uses a 100-point system, including:

1. Practice experience: more years earn more marks (e.g., 5–10 years = 60%; 10–15 years = 75%; 15+ years = 100%).

2. Empanelment with other departments (IT, Excise, etc.) in the last 7 years.

3. Annual turnover in the last three years as submitted via financials.

4. Number of audit assignments (internal, statutory, forensic) undertaken in the past five years.

5. Strength of staff: higher assessment scores are associated with more audit-capable workers.

6. Approach paper: methodology and audit strategy are heavily weighted.

Candidates scoring 50+ qualify. Interviews may involve another weighting, like 25%, depending on the EOI. Final selection depends on departmental needs and performance.

Scope of Work for Empanelled Auditors

Section 66 of the CGST Act of 2017 assigns particular audit duties to auditors when they are chosen.

1. Among the duties include reviewing books and records and making sure that the Delhi GST, CGST, and IGST Acts are being followed.

2. Examining turnover, tax paid, refunds, input tax credit, and looking for irregularities or tax evasion.

3. Submitting an audit report within the allotted time frame, which is typically 90 days but can be extended.

4. Providing assistance in appeals if the assesses contest the findings.

5. Preventing conflicts of interest, maintaining confidentiality, and declining concurrent mandatory audits of the same customer.

Fee Structure

Below is the fee slab as per the Delhi arrangement:

Aggregate Turnover (₹)	Audit Fee (₹ + GST)
Less than 5 crore	25,000
5-20 crore	50,000
20-50 crore	75,000
50 crore and above	1,00,000

Usually, 20% is paid once liabilities are resolved or an appeal is successfully supported, and the remaining 80% is paid upon receipt of the audit report (Form GST ADT-04).

Important Dates & Contact Info

Past example: Delhi’s EOI deadline was January 5, 2023, with interviews following soon after.

Support: Contact the e-Procurement helpdesk or departmental superintendents for assistance.

Why Apply? Benefits for CA/CMA Firms

Becoming a GST special auditor can significantly enhance your firm’s credibility, provide exposure to complex audits, and expand your portfolio with prestigious government assignments. It’s also an opportunity to sharpen forensic audit skills and contribute to tax compliance.

Conclusion

Empanelment for special audit with the Delhi GST Dept is a detail oriented but rewarding path for CA/CMA professionals. From eligibility to submission, evaluation, and execution as well as understanding each phase equips you to apply effectively when the next EOI is announced.

Be proactive, prepare thoroughly, and keep documentation and approach crisp and clear.

Ready to draft your EOI application?

Start gathering financials, polish your approach paper, and review previous experience. Remember to regularly check the Delhi e-Procurement portal for new EOIs.

Suggested Read: Request for Expression of Interest (EOIs) for detailed analysis.

FAQs

1. What exactly is a Special Audit under Section 66?

A deep-dive audit is ordered when there's suspicion of incorrect GST compliance. Conducted by an empanelled professional, it evaluates tax data and compliance, aiming to identify discrepancies.

2. Who is eligible to apply in Delhi?

Practicing CAs/CMAs with valid certification, at least 5 years of experience, clean disciplinary records, sufficient turnover, staff strength, and past audit track record.

3. How do I apply?

Submit an EOI online via the Delhi e-Procurement portal, attach credentials, financials, declarations, and a strong approach paper.

4. What’s the evaluation process?

Applications are scored based on experience, turnover, audit history, staff, methodology, and sometimes interview performance. A minimum score, typically around 50, qualifies you.