Dealing with the auditee - Model All India GST Audit Manual 2023 [CBIC] - GST

2.5 Dealing with the auditee The main objective of the audit is to quantify shortfall of revenue in a cost effective and transparent manner. The attitude of the officer conducting the audit should reflect this. Audit officers should be aware that they are the main channel of communication between the department and the auditee. The officer conducting audit should maintain a good professional relationship with the auditee. She/ He should recognize the rights of the auditees, such as uniform and transparent application of law and their right to be treated with courtesy and consideration. The audit officer should explain that a tax compliant auditee may reap a number of benefits from an audit, such as: - 1. They will be better equipped to comply with the laws and the relevant procedures. 2. The preparation of prescribed returns and self-assessment of Goods and Services Tax will be better focused, correct and complete. 3. The scrutiny of business accounts and returns submitted to various authorities, made in the course of an audit would help in removing any deficiency in their accounting and internal control systems. 4. Disputes and proceedings against them would be substantially reduced or even eliminated.