GST audit plan sets structured verification of classification, valuation and input tax credit with documented sampling procedures. An illustrative GST audit plan prescribes verifying classification, valuation and input tax credit by identifying specific issues, specifying source documents (GST invoices, returns) and examining back-up documents (commercial invoices, ledgers, production and receipt records, agreements). The plan covers defined audit periods with allowance for short-period tests and requires explicit selection criteria and sampling techniques where volumes are large, ensuring representative, document-driven verification for goods and services audits under CGST record-keeping requirements.
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Provisions expressly mentioned in the judgment/order text.
GST audit plan sets structured verification of classification, valuation and input tax credit with documented sampling procedures.
An illustrative GST audit plan prescribes verifying classification, valuation and input tax credit by identifying specific issues, specifying source documents (GST invoices, returns) and examining back-up documents (commercial invoices, ledgers, production and receipt records, agreements). The plan covers defined audit periods with allowance for short-period tests and requires explicit selection criteria and sampling techniques where volumes are large, ensuring representative, document-driven verification for goods and services audits under CGST record-keeping requirements.
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