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,.
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