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<h1>Model GST Audit Manual 2023: Risk-Based Audit Selection, Technology Integration, and Improved Compliance Strategies</h1> The Model GST Audit Manual 2023 outlines best practices and procedures for GST audits, focusing on risk assessment to select cases for audit. Taxpayers are categorized based on turnover into large, medium, and small, with further segmentation by state. Selection criteria include various financial ratios and compliance behaviors. Recommendations cover audit scope, coordination, authorization, and time limits, emphasizing efficient audits to enhance compliance. A feedback mechanism and audit monitoring committee are suggested for improving audit quality. The manual also highlights the role of technology in automating audit processes and proposes a central repository for audit outcomes to enhance knowledge sharing.