Model All India GST Audit Manual 2023 [CBIC]

Chapters / List

1. 1. Definition of Audit and Legal Provisions

2. Definition of audit under CGST/SGST Act, 2017

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3. Types of Audit in GST

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4. Legal Provisions of Audit by Tax Authorities

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5. 2. Purpose and Principles of audit

6. Intended Audience

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7. Purpose of this Manual

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8. Aims and objectives of Audit

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9. Principles of audit

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10. Dealing with the auditee

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11. Rights and Obligations of the auditee

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12. Pre-requisites of an audit officer

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13. 3. Audit Flow Chart and Steps of Audit

14. GST Audit Flow-Chart

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15. Different Steps of audit

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16. 4. Audit Planning and Preparation, Desk Review and Audit Plan

17. Seeking information

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18. Issuance of Notice in FORM GST ADT-01

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19. Pre-audit desk review

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20. Preparation and approval of Audit plan

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21. 5. Conduct of audit, findings and finalisation of audit

22. Commencement of Audit

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23. Examination of Books of Accounts and records

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24. Indicative parameters

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25. Communication of discrepancies noticed

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26. Draft Audit Report and approval thereof

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27. Monitoring Committee Meeting

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28. Final Audit Report

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29. Developing a Common Platform

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30. 6. Follow up of audit

31. Audit Consequences

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32. Demand & Recovery proceedings

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33. 7. Audit in certain circumstances

34. Different possible scenarios during the conduct of audit

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35. General guidelines

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36. 8. Thematic and Multi-locational Co-Audit

37. Thematic Audit

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38. Joint Audit

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39. 9. Capacity Building in specialised areas

40. Training and Capacity Building

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41. Building knowledge on financial accounting

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42. 10. Annexures

43. Annexure 1: Notice for conducting audit.

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44. Annexure 2: Letter seeking mutual assistance

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45. Annexure 3: Questionnaire for auditee

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46. Annexure 4: List of documents/ statements and books of accounts to be produced for the purpose of audit.

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47. Annexure 5: Format of a sample Audit Plan

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48. Annexure 6: Final Audit Report (FAR)- FORM GST ADT 02

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49. Annexure 7: Format of status report to MCM

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50. Annexure 8: Check list for Key Points for supply and supply of goods or services or both

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51. Annexure 9: Levy of tax on Reverse Charge Mechanism (RCM)

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52. Annexure 10: Check list for Key points for value of supply and details of value of supply

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53. Annexure 11: Input Tax Credit 

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54. Annexure 12: Important Changes in GST Laws and Rates during 2017-18 & 2018-19

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55. Annexure 13: Due dates and extension of due dates of submission of various returns

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56. Annexure 14: Ratio Analysis & Trend Analysis

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57. Annexure 15: Study of Profit and Loss Account and Balance sheet

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58. Annexure 16: Indian Accounting Standard in the perspective of GST

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59. Annexure 17 : Recommendations for Model GST Audit Best Practices and Procedure as per the report of the sub-committee on ToR No. 1

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60. Annexure 18 :Composition and purpose of the Committee of Officers on GST Audit alongwith modified ToRs

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