Audit officer prerequisites for GST audits: planning, procedural and legal knowledge, industry understanding, tax computation and taxpayer engagement.

An audit officer must develop a preplan for examination, be familiar with audit modules and departmental guidelines, maintain current legal knowledge of provisions, notifications and case law, understand applicable accounting standards, possess industry-specific knowledge, compute tax dues and apply taxpayer engagement skills to encourage voluntary compliance; key audit focus areas include books maintenance, supply timing and place, valuation, tax rates, input tax credit, reverse charge mechanism and refunds.

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