Goods and services tax audit framework under CGST Act establishes uniform, efficient and comprehensive audit practices aligned with best practices. This manual sets out the principles and policy framework for conducting statutory audits under the CGST Act, 2017 and Rules, prescribing uniform, efficient and comprehensive audit practices aligned with international best practices to standardise audit scope, methodology and procedural conduct for auditors.
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Provisions expressly mentioned in the judgment/order text.
Goods and services tax audit framework under CGST Act establishes uniform, efficient and comprehensive audit practices aligned with best practices.
This manual sets out the principles and policy framework for conducting statutory audits under the CGST Act, 2017 and Rules, prescribing uniform, efficient and comprehensive audit practices aligned with international best practices to standardise audit scope, methodology and procedural conduct for auditors.
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