Review of taxpayer data ensures completeness and updating during GST audits, guiding information collection and filing. The audit process requires a systematic review of taxpayer data as the initial step in a GST audit, using Annexure GSTAM I to identify available and ... Summary
Review of taxpayer data ensures completeness and updating during GST audits, guiding information collection and filing.
The audit process requires a systematic review of taxpayer data as the initial step in a GST audit, using Annexure GSTAM I to identify available and missing information; the audit team must collect outstanding records and update the registered person's data, with the Planning and Coordination section providing the information to the audit group. After each audit the registered person's information must be updated periodically and audit working papers, the duly approved audit report and latest documents must be properly filed in the registered person's file.
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