GST Audit Flow-Chart

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....ty of Data Analytic developed by DGARM for identification of State Taxpayers for Audit". 3.1 While GST Audit is a highly skilled exercise, it can also be conceived as a logical workflow of steps. These are summarised in the audit flow-chart below. Each of the steps is elaborated in the subsequent sections. 1. Audit Selection: RTP for audit for a financial year or part or multiple thereof may be ....

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....proval of audit plan: Based on desk review, the audit team should prepare an audit plan and place it before the proper higher authority for approval. Any necessary modification may be done by the higher authority if required. 6. Commencement of audit: The date on which the records /documents are made available by the registered person or the actual institution of audit at the place of business co....