Section 27A: Audit of accounts

Q: What does Section 27A of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 27A CST Act pertains to "Audit of accounts". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 27A of The Central Sales Tax Act, 1956 (CST Act) governs audit of accounts. As verified on 19 May 2026.

Q: Is Section 27A CST Act still in force?

Yes, Section 27A of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 27A CST Act?

धारा 27A CST Act is the Devanagari Hindi reference for Section 27A of the The Central Sales Tax Act, 1956. Section 27A of The Central Sales Tax Act, 1956 (CST Act) governs audit of accounts. As verified on 19 May 2026.

Q: What is Dhara 27A CST Act?

Dhara 27A CST Act is the Roman Hindi reference for Section 27A of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 27A of The Central Sales Tax Act, 1956 (CST Act) governs audit of accounts. As verified on 19 May 2026.

Q: How to cite Section 27A of The Central Sales Tax Act, 1956?

Cite as: "Section 27A, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 27A (India).

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Thursday, 21 May 2026

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Section 27A CST Act (The Central Sales Tax Act, 1956): Audit of accounts | Law on Tips | Law on Tips

Table of Contents

The Central Sales Tax Act, 1956

Chapter VIIN — spection of Business Places and Accounts and Establishment of Check Posts

Section 27A

Audit of accounts

- Every dealer whose total turnover in a year exceeds rupees forty lakhs shall get his accounts audited by a Chartered Accountant ad shall submit copy of the audited statement of accounts and certificate in the manner prescribed.