Audit plan: approval and coordination requirements ensure targeted GST audits follow prescribed review, reconciliation and supervisory sign off. The audit plan must be a detailed, standard format plan prepared after completing prior steps and working papers, focused on identified vulnerabilities, system weaknesses and unusual trends. It must be submitted with desk review summaries and working papers to Deputy/Assistant Commissioner for approval and finalized after approval by the appropriate Commissioner level. For top units, documents and reconciliations must be routed to higher officers; where senior officers are not stationed locally, drafts for large and medium units must be emailed for approval before audit, and approved plans for small units forwarded in advance.
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Audit plan: approval and coordination requirements ensure targeted GST audits follow prescribed review, reconciliation and supervisory sign off.
The audit plan must be a detailed, standard format plan prepared after completing prior steps and working papers, focused on identified vulnerabilities, system weaknesses and unusual trends. It must be submitted with desk review summaries and working papers to Deputy/Assistant Commissioner for approval and finalized after approval by the appropriate Commissioner level. For top units, documents and reconciliations must be routed to higher officers; where senior officers are not stationed locally, drafts for large and medium units must be emailed for approval before audit, and approved plans for small units forwarded in advance.
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