GST audit: strengthen verification of self-assessed returns to detect non-compliance through structured pre-audit and desk review. The Manual directs GST audits to verify declared returns against books to detect hidden deviations from omission, error, or deliberate action, distinguishing revenue-impacting non-compliance from technical deviations. It prescribes methods for meticulous examination, effective pre-audit desk review, quality on-site audit, formulation of an audit plan, and institutional supervisory arrangements to enable presentation of findings to higher authorities and ensure transparency, accountability, and revenue assurance.
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GST audit: strengthen verification of self-assessed returns to detect non-compliance through structured pre-audit and desk review.
The Manual directs GST audits to verify declared returns against books to detect hidden deviations from omission, error, or deliberate action, distinguishing revenue-impacting non-compliance from technical deviations. It prescribes methods for meticulous examination, effective pre-audit desk review, quality on-site audit, formulation of an audit plan, and institutional supervisory arrangements to enable presentation of findings to higher authorities and ensure transparency, accountability, and revenue assurance.
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