The manual is intended to support local officials when undertaking audits and to ensure the application of more uniform GST rules across the nation. They are intended to foster the adoption of best practices of the states and the center and also international best practices.
It was developed with input from the states and center and is intended to expand upon the GST Audit Manual published in 2019 and the CBIC Quality Assurance Review Manual 2021.
Source: cch.com
