Goods And Services Tax Audit Manual 2019 [CBIC]

Chapters / List

1. 1. Introduction and Legal Authority

2. Purpose

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3. Provisions of CGST Act, 2017 for Audit

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4. Calling for documents from the Registered Taxpayer

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5. 2. Objectives and Principles of audit

6. Objective of Audit of Taxpayers

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7. Principles of Audit

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8. General Guidelines for Auditor

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9. Confidentiality

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10. Period to be covered during Audit

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11. Duration of audit

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12. Stage wise action for audit

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13. 3. Management of GST audit

14. Management at Apex level

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15. Role of Zonal Principal Chief Commissioner/Chief Commissioner, Central GST

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16. Functions of a GST Audit Commissionerate

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17. Role of senior officers of GST Audit Commissionerate

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18. Role of GST Executive Commissionerate

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19. Staffing norms for GST Audit Commissionerate

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20. Auditors’ Profile

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21. 4. Selection of registered persons for audit

22. Objective

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23. Method of selection based on risk assessment

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24. Preparation of audit schedule

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25. Theme based coordinated audits

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26. Accredited status for deferring frequency of audit

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27. 5. Audit - Preparation and Verification

28. Profiling of Registered Person

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29. Reviewing the taxpayer data

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30. Allocation of audits amongst the audit parties

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31. Action to be taken by the Audit Group

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32. Desk Review

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33. Audit Plan

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34. Audit Verification

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35. Physical Verification of Documents

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36. Working Papers (Annexure – GSTAM-VIII)

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37. Working papers should be structured and maintained during an audit

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38. Importance of Financial and Statutory Documents in Audit Verification

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39. Requesting Extension for Audit Completion Beyond Three-Month Period under CGST Act

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40. Apprising the registered person of irregularities noticed and ascertaining his view point

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41. Ensuring Tax Compliance and Addressing Audit Objections in the Audit Process

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42. Auditor’s responsibility to explain the Objections

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43. Suggestions to Registered person for future compliance

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44. Support to Enhance Compliance and Reduce Errors

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45. 6. Preparation of audit report & follow up

46. Preparation of Draft Audit Report and submission to senior officers

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47. Monitoring Committee Meetings

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48. Final Audit Report

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49. Follow up action and issue of show cause notice

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50. 7. Registered Person’s Master File (GSTAM - Annexure I)

51. Registered person’s Master file – RPMF to be updated on regular intervals

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52. 8. GST AD01 - letter of intimation for conduct of audit (GSTAM - Annexure II)

53. FORM GST ADT - 01

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54. 9. Documents required for Desk Review (GSTAM - Annexure III)

55. Illustrative List of Important Documents for Scrutiny at Desk Review Stage

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56. 10. Ratio Analysis of Database (GSTAM - Annexure IV)

57. Ratio Analysis of Database (Procedure/Formats Separate for Goods and Services)

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58. 11. Comparative Chart of items from Financial Statement/Returns (GSTAM - Annexure V)

59. Only for those Registrants who are required to file Annual Return u/s 44 of the CGST Act .

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60. 12. Questionnaire for review of internal control and walkthrough (GSTAM - Annexure VI)

61. Questionnaire For Review of Internal Control System and Walk Through.

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62. 13. Audit Plan (GSTAM - Annexure VII)

63. Audit Plan

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64. 14. Working Paper (GSTAM - Annexure VIII)

65. Working Papers

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66. 15. Verification of Records/Registers during conduct o audit (GSTAM - Annexure IX)

67. Verification of Records/Registers During the Course of Audit Verification (Procedure / Formats Separate for Goods and Services)

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68. 16. Format of letter to be written by the Registered Person u/s 73 (6) of CGST Act, 2017 (GSTAM - Annexure X)

69. Draft of the Letter to be Written by the Registered Person Under Section 73(6) of the CGST Act, 2017

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70. 17. GST ADT 02- communicating the audit report to the registered person (GSTAM - Annexure XI)

71. Form GST ADT – 02

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72. 18. List of Local Risk Parameters (GSTAM - Annexure XII)

73. Local Risk Parameters

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74. 19. Check List for audit of Traders (GSTAM - Annexure XIII)

75. Check list for Audit of Traders

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76. 20. Check List for audit of Composite Dealers (GSTAM - Annexure XIV)

77. Check for Composite Dealer

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