GST audit process: targeted selection, notice issuance, desk review, plan approval, commencement and focused examination for compliance. The document prescribes a GST audit workflow: targeted selection of taxpayers using in house parameters, allocation to jurisdictional officers consistent with audit capacity, issuance of FORM GST ADT 01 and maintenance of a Master File, pre audit desk review, preparation and approval of an audit plan, commencement upon availability of records or institution at business premises, and focused examination with prior identification of data sources and limited calling of original documents.
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GST audit process: targeted selection, notice issuance, desk review, plan approval, commencement and focused examination for compliance.
The document prescribes a GST audit workflow: targeted selection of taxpayers using in house parameters, allocation to jurisdictional officers consistent with audit capacity, issuance of FORM GST ADT 01 and maintenance of a Master File, pre audit desk review, preparation and approval of an audit plan, commencement upon availability of records or institution at business premises, and focused examination with prior identification of data sources and limited calling of original documents.
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