https://www.taxtmi.com/manuals?id=7668 Theme-based audit is a targeted compliance mechanism focusing resources on sensitive sectors, supply chain segments, and evasion prone practices to assess sectoral compliance and performance. An All India Coordination Committee selects themes and directs State/UT Committees of Officers to identify taxpayers and prepare uniform minimum audit plans. Audit groups perform desk reviews, request specified documents, prepare audit plans and draft audit paras, obtain taxpayer responses, and, after Committee approval, issue Final Audit Reports; disputed findings proceed to demand cum show cause notices, adjudication, and recovery, with findings uploaded to a shared Audit Utility. en-us Tue, 25 Feb 2025 16:34:00 +0530 Mon, 10 Mar 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7668 Theme-based audit is a targeted compliance mechanism focusing resources on sensitive sectors, supply chain segments, and evasion prone practices to assess sectoral compliance and performance. An All India Coordination Committee selects themes and directs State/UT Committees of Officers to identify taxpayers and prepare uniform minimum audit plans. Audit groups perform desk reviews, request specified documents, prepare audit plans and draft audit paras, obtain taxpayer responses, and, after Committee approval, issue Final Audit Reports; disputed findings proceed to demand cum show cause notices, adjudication, and recovery, with findings uploaded to a shared Audit Utility. Manuals GST Tue, 25 Feb 2025 16:34:00 +0530 https://www.taxtmi.com/manuals?id=7668