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Model All India GST Audit Manual 2023 [CBIC]
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Goods And Services Tax Audit Manual 2019 [CBIC]
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Goods And Services Tax Audit Manual 2019 [CBIC]

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Introduction and Legal Authority (No. of topics: 3)

Objectives and Principles of audit (No. of topics: 7)

Management of GST audit (No. of topics: 7)

Selection of registered persons for audit (No. of topics: 5)

Audit - Preparation and Verification (No. of topics: 17)

Preparation of audit report & follow up (No. of topics: 4)

Registered Person’s Master File (GSTAM - Annexure I) (No. of topics: 1)

1. Registered person’s Master file – RPMF to be updated on regular intervals

GST AD01 - letter of intimation for conduct of audit (GSTAM - Annexure II) (No. of topics: 1)

1. FORM GST ADT - 01

Documents required for Desk Review (GSTAM - Annexure III) (No. of topics: 1)

1. Illustrative List of Important Documents for Scrutiny at Desk Review Stage

Ratio Analysis of Database (GSTAM - Annexure IV) (No. of topics: 1)

1. Ratio Analysis of Database (Procedure/Formats Separate for Goods and Services)

Comparative Chart of items from Financial Statement/Returns (GSTAM - Annexure V) (No. of topics: 1)

1. Only for those Registrants who are required to file Annual Return u/s 44 of the CGST Act .

Questionnaire for review of internal control and walkthrough (GSTAM - Annexure VI) (No. of topics: 1)

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Audit Plan (GSTAM - Annexure VII) (No. of topics: 1)

1. Audit Plan

Working Paper (GSTAM - Annexure VIII) (No. of topics: 1)

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Verification of Records/Registers during conduct o audit (GSTAM - Annexure IX) (No. of topics: 1)

1. Verification of Records/Registers During the Course of Audit Verification (Procedure / Formats Separate for Goods and Services)

Format of letter to be written by the Registered Person u/s 73 (6) of CGST Act, 2017 (GSTAM - Annexure X) (No. of topics: 1)

1. Draft of the Letter to be Written by the Registered Person Under Section 73(6) of the CGST Act, 2017

GST ADT 02- communicating the audit report to the registered person (GSTAM - Annexure XI) (No. of topics: 1)

1. Form GST ADT – 02

List of Local Risk Parameters (GSTAM - Annexure XII) (No. of topics: 1)

1. Local Risk Parameters

Check List for audit of Traders (GSTAM - Annexure XIII) (No. of topics: 1)

1. Check list for Audit of Traders

Check List for audit of Composite Dealers (GSTAM - Annexure XIV) (No. of topics: 1)

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Goods And Services Tax Audit Manual 2019 [CBIC]

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GST audit period covers financial years or parts to reach prior audits or applicable limitation periods.
The GST audit period is prescribed by Rule 101(1) as a financial year, part thereof, or multiples thereof, and must cover retrospectively up to the ... Summary

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Goods And Services Tax Audit Manual 2019 [CBIC]

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GST audit period covers financial years or parts to reach prior audits or applicable limitation periods.

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