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of <h1>Enhancing GST Compliance: All-India Model Audit Manual 2023 Promotes Efficient Taxpayer Auditing</h1> The All-India Model GST Audit Manual 2023 aims to guide audit teams in efficiently selecting and auditing taxpayers to ensure accuracy in declarations and detect non-compliances. It emphasizes the importance of thorough review, pre-audit desk preparation, and quality audit processes to enhance revenue compliance. The manual also stresses the need for organizational structure, proper audit planning, and transparency in reporting findings to higher authorities. By identifying areas of non-compliance, the manual aims to prevent erroneous self-assessed tax declarations and promote adherence to GST regulations for revenue enhancement.
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