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of <h1>GST Audit Manual 2023: Demand & Recovery Proceedings for Unpaid Taxes</h1> The text discusses demand and recovery proceedings in relation to GST audit procedures outlined in the Model All India GST Audit Manual 2023 by CBIC. It states that if taxes or other amounts are not paid within 30 days of the Final Audit Report issuance, the case should be referred for demand and recovery proceedings. The decision on whether the audit officer or a separate officer will adjudicate is at the state's discretion. It emphasizes that adjudicating officers should carefully review audit findings and take appropriate actions, avoiding unnecessary repetition of examination points unless essential.
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