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of <h1>Model GST Audit Manual 2023: Monitoring Committee Meeting Requirements</h1> The text discusses the conduct of audit, findings, and finalization of audit in the Model All India GST Audit Manual 2023. It outlines the requirements for the Monitoring Committee Meeting (MCM), where audit teams present the status of audits monthly. The MCM, chaired by the Commissioner or appropriate authority, aims to ensure coherence among audit teams, identify areas needing special attention, and review audit objections. The committee includes representatives from various units to maintain progress and uniformity in audit processes. The composition and procedures of the committee may vary across states and at the center, emphasizing the importance of revisiting meeting frequency and mandate for effectiveness.
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