https://www.taxtmi.com/manuals?id=7785 The Manual directs GST audits to verify declared returns against books to detect hidden deviations from omission, error, or deliberate action, distinguishing revenue-impacting non-compliance from technical deviations. It prescribes methods for meticulous examination, effective pre-audit desk review, quality on-site audit, formulation of an audit plan, and institutional supervisory arrangements to enable presentation of findings to higher authorities and ensure transparency, accountability, and revenue assurance. en-us Sat, 15 Mar 2025 13:46:00 +0530 Sat, 15 Mar 2025 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7785 The Manual directs GST audits to verify declared returns against books to detect hidden deviations from omission, error, or deliberate action, distinguishing revenue-impacting non-compliance from technical deviations. It prescribes methods for meticulous examination, effective pre-audit desk review, quality on-site audit, formulation of an audit plan, and institutional supervisory arrangements to enable presentation of findings to higher authorities and ensure transparency, accountability, and revenue assurance. Manuals GST Sat, 15 Mar 2025 13:46:00 +0530 https://www.taxtmi.com/manuals?id=7785