When a Voucher is marked by the user as Internal Observation, it will be listed Internal Observation column in the Tax Audit Dashboard. The user may mark a Voucher as Internal Observation, due to one of the following reasons:
Want to show the Voucher to his senior to form the opinion
Has seen the Voucher and reserved the Audit comments due to some reason
The Service Tax Internal Observation Summary report contains the Service Tax Output Tax Vouchers, Service Tax Input Tax Vouchers and Service Tax Payment Vouchers which are marked as Internal Observation. The drill down and other options for the Service Tax Internal Observation Summary is similar to the Service Tax Re-Audit Summary report. For details, refer to Service Tax Re-Audit Summary.