Audit planning: structured audit plans and team-based desk review guide evidence-based audit scope and require supervisory approval and portal sanction. An Audit Plan is the roadmap for GST audits and must be prepared by the audit team under senior supervision, aligning with departmental formats. It should identify selection reasons, risk focus, auditee profile, supply types, business pattern, return filing and compliance trends, and cross-checks against GST portal and secondary sources. The plan must set precise issues, source and back-up documents to be verified, sampling methodology where needed, period of coverage, and tailored procedures for small taxpayers. Plans must be prepared before the first hearing/visit and approved or modified by the designated authority, preferably via the GSTN back-office portal.