Reviewing the taxpayer data - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

5.2 Reviewing the taxpayer data: The first step towards an effective audit is to review all relevant information about the registered person. Annexure GSTAM I contains details of all the relevant data required for review. 5.2.1 Whenever GST audit of a registered person is taken up, the audit team conducting the audit should review the data already available and the data that is not available and collect the information not available and update the data of the registered person. 5.2.2 The Planning and coordination section of the Audit Commissionerate shall make available all the information of the registered person selected for audit to the respective audit group as per the said Annexure GSTAM I 5.2.3 The information of each registered person should be updated periodically after completion of each audit. The audit working papers, audit report, duly approved during the audit monitoring meeting, along with the latest documents should be filed properly in a file of the registered person.