Annexure 5: Format of a sample Audit Plan

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..... .................................... 2. GSTIN .......................... 3. Period of Audit   4. Nature of Business 4.1. Goods & Service s: ............ 4.2. Manufacturing unit (if any), name of the State(s) only: ............ 4.3. Corporate office / ISD [Name of the State(s)]: ............ 5. Risk score of selection   6. Major risk areas as per score 3) 1) ............... .....

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..... .... B. Audit Plan drawn by Audit Officer/Audit Team. Sl. No. Type of working paper (Ratio study, Trend analysis, Others) Description (e.g.: Return filing pattern, Outward supply, inward supply, reverse charge, ITC, refund, etc) Audit Risk (Low, Moderate, High) Documents to be examined Audit procedure (Desk Audit / Field Audit/ 3rd party enquiry) Ratio Study/Trend study/ Other study in bri .....

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..... sp;                                                                                                                 &nbs .....

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..... ;                                                                Sanctioned / sanctioned as modified. ............................................................................. Date:........................................... Si .....

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