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,.
Source a2ztaxcorp
Latest Posts in "India"
- AAR Rules GST Applies to Small Packaged Shrimp Exports, Citing Retail Packaging Criteria
- Supreme Court to Decide if Leasehold Rights Transfer is Taxable Under GST Law
- Only Entity Named as Exporter in Customs Documents Can Claim Service Tax Refund: CESTAT
- CESTAT: Testing Services to Foreign Clients Qualify as ‘Export of Services’ under FTDR Act
- CESTAT Rules Dell India’s Services to Foreign Affiliates Qualify as Export, Allows Appeal
