Gujarat Govt. issued ‘Model GST Audit Manual – 2022’ for officers to conduct GST audit
Office of Chief Commissioner of State Tax, Gujarat issued Model GST Audit Manual – 2022 for the use of GST officials to conduct audit under GST.
It is also beneficial for the taxpayers to understand the intent behind the modus operandi of the audit officers.
Following are some of the topics covered in Manual;
- Legal Provisions of Audit by the Tax Authorities
- Access to Business Premises
- Obligation of Auditee and Dealing with Auditee
- Audit flow chart
- Different steps of Audit etc
The full Manual can be accessed from this link