GST audit manual outlines users, mandatory statutory cross-reference, and core steps: desk review, planning, risk analysis, DAR/FAR. The Model All India GST Audit Manual 2023 defines the intended users-GST audit authorities, supervisory officers, audit team leaders and auditors-and requires its use alongside statutory provisions, SOPs, circulars and case law. It sets out core audit components: desk review, audit planning, risk analysis, selection criteria, DAR and FAR processes, and guidance on dealings with the auditee, their rights and obligations, and prerequisites for audit officers to ensure consistent, compliance-oriented audit procedures.
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Provisions expressly mentioned in the judgment/order text.
The Model All India GST Audit Manual 2023 defines the intended users-GST audit authorities, supervisory officers, audit team leaders and auditors-and requires its use alongside statutory provisions, SOPs, circulars and case law. It sets out core audit components: desk review, audit planning, risk analysis, selection criteria, DAR and FAR processes, and guidance on dealings with the auditee, their rights and obligations, and prerequisites for audit officers to ensure consistent, compliance-oriented audit procedures.
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