The Committee of Officers on GST Audits has prepared ‘Model All India GST Audit Manual 2023
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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
Annexures
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