Preparation of Draft Audit Report and submission to senior officers

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... prescribed Proforma as mentioned in Part VI of GSTAM - VIII for each issue of the approved Audit Plan. This document should record the results of verification conducted as per the audit plan. Any additional issue (not mentioned in the original plan) verified/ point noticed should also be mentioned. The auditor would then discuss each of such issues with the registered person pointing out either n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Report shall be prepared in consultation with the Deputy/Assistant Commissioner of Audit Circle. The audit Circles shall bring the NIL DARs to the notice of concerned Addl./ Jt. Commissioner for review, who has to record his findings in audit file based on Desk Review. 6.1.4 The narrative of the objections in the audit report should be concise, to the point and self-contained and should convey th....