https://www.taxtmi.com/article/detailed?id=8708 Audit documentation under GST must comprise written and electronic working papers sufficient for an experienced auditor to understand the nature, timing and extent of procedures, results obtained, and significant judgments. Required items include engagement and offer letters, audit plan and programme, detailed observations with documentary references, evidence such as returns and invoices, written representations, risk assessment records, and indexed electronic file lists cross linked to statutory return parts. Documentation supports planning, accountability, peer review, future audits, and must be retained and protected as the auditor's property consistent with record retention and confidentiality obligations. en-us Wed, 04 Sep 2019 07:11:56 +0530 Wed, 04 Sep 2019 07:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8708 Audit documentation under GST must comprise written and electronic working papers sufficient for an experienced auditor to understand the nature, timing and extent of procedures, results obtained, and significant judgments. Required items include engagement and offer letters, audit plan and programme, detailed observations with documentary references, evidence such as returns and invoices, written representations, risk assessment records, and indexed electronic file lists cross linked to statutory return parts. Documentation supports planning, accountability, peer review, future audits, and must be retained and protected as the auditor's property consistent with record retention and confidentiality obligations. Articles Goods and Services Tax - GST Wed, 04 Sep 2019 07:11:56 +0530 https://www.taxtmi.com/article/detailed?id=8708