GST audit plan format establishes required auditee data, risk-based workpapers and ratifying and sanctioning officer signoffs. The prescribed GST audit plan requires auditee details, risk score and major risk areas, audit case reference and timelines, and identification of the audit team. The core operative schedule is a tabular workpaper framework recording type of study (ratio/trend/other), audit subject (returns, supplies, reverse charge, ITC, refunds), assessed audit risk, documents to be examined, chosen audit procedure (desk/field/third party) and brief study notes. The plan mandates Ratifying and Sanctioning Officer comments and signatures for modifications and final sanction.
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GST audit plan format establishes required auditee data, risk-based workpapers and ratifying and sanctioning officer signoffs.
The prescribed GST audit plan requires auditee details, risk score and major risk areas, audit case reference and timelines, and identification of the audit team. The core operative schedule is a tabular workpaper framework recording type of study (ratio/trend/other), audit subject (returns, supplies, reverse charge, ITC, refunds), assessed audit risk, documents to be examined, chosen audit procedure (desk/field/third party) and brief study notes. The plan mandates Ratifying and Sanctioning Officer comments and signatures for modifications and final sanction.
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