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of <h1>Key Competencies for Audit Officers in GST: Model Manual 2023 Insights</h1> The the pre-requisites of an audit officer as detailed in the Model All India GST Audit Manual 2023. It emphasizes the importance of various competencies and skills required for effective auditing, including legal knowledge, industry understanding, procedural awareness, and taxpayer engagement skills. The manual provides illustrative questions and areas of competence that an audit officer should possess, such as having a well-drafted preplan, being aware of legal provisions and changes, understanding industry practices, and engaging with taxpayers effectively. The text also highlights the need for skilled auditors to ensure compliance and proper audit procedures in GST administrations.
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