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<h1>Guidelines for Preparing an Effective GST Audit Plan: Key Steps and Considerations</h1> The text discusses the preparation and approval of an audit plan for conducting GST audits. The audit plan serves as a roadmap for the audit process and should be consistent with departmental guidelines. It includes general guidelines for preparing the audit plan, such as reasons for selection, profile of the auditee, types of supplies involved, return filing and tax compliance patterns, analysis of business operations, statutory provisions, source documents to be verified, and period of coverage. An effective audit plan is crucial and should be based on desk reviews, data analysis, and information gathered from various sources. The approval of the audit plan is required from higher authorities, and modifications may be made if necessary during the audit process.