Committee of Officers on GST Audits released ‘GST Audit Manual 2023’

The Model All India GST Audit Manual 2023 was prepared by the Committee of Officers on GST Audits.

Table of Contents:

• Chapter 1: Definition of Audit and Legal Provisions
• Chapter 2: Purpose and Principles of Audit
• Chapter 3: Audit Flow Chart and Steps of Audit
• Chapter 4: Audit Planning and Preparation, Desk Review and Audit Plan
• Chapter 5: Conduct of audit, findings and finalisation of audit
• Chapter 6: Follow up of audit
• Chapter 7: Audit in certain circumstances
• Chapter 8: Thematic and Multi-locational Co-Audit
• Chapter 9: Capacity Building in specialised areas etc,.