The Department of Gujarat State Tax, the nodal agency for the administration and collection of various taxes in the State of Gujarat has released the Model Goods and Services Tax ( GST ) Audit Manual 2022 for the State tax officials and officers. The model GST Audit Manual is intended to be developed as a comprehensive document which would be helpful for the audit officers of the Gujarat State throughout the entire process of selection of taxpayers for audit till the completion of audit in an efficient and effective manner.
Source Taxscan
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