https://www.taxtmi.com/manuals?id=7813 GST audit hinges on understanding financial accounting recognition and valuation differences vis a vis GST-impacting time of supply, value of supply, supplies without consideration and post sale adjustments-and on evaluating the auditee's internal controls to determine reliance, sample design and detection of off book or related party transactions; auditors must also scrutinise contracts and sectoral accounting treatments and use ERP aware, controls based and computer assisted techniques, supported by targeted capacity building and checklists. en-us Mon, 17 Mar 2025 11:32:00 +0530 Tue, 18 Mar 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7813 GST audit hinges on understanding financial accounting recognition and valuation differences vis a vis GST-impacting time of supply, value of supply, supplies without consideration and post sale adjustments-and on evaluating the auditee's internal controls to determine reliance, sample design and detection of off book or related party transactions; auditors must also scrutinise contracts and sectoral accounting treatments and use ERP aware, controls based and computer assisted techniques, supported by targeted capacity building and checklists. Manuals GST Mon, 17 Mar 2025 11:32:00 +0530 https://www.taxtmi.com/manuals?id=7813