9911796707
TMI BlogAudit PlanX X X X Extracts X X X X X X X X Extracts X X X X ..... Back-up Document( Records/Registers/Ac counts maintained U/S 35 CGST Act read with rule 56 of CGST Rules) Coverage Period Selection Criteria 1 Classificatio n(HSN) Availing exemption by claiming a specific heading/ conditional exemption Invoice/GST returns 1. R M Procurement Register 2. Production Control sheets/ register 3. Lab reports. For the months: All documents 2 Valuati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice 1. Subject: - For example classification, valuation, ITC etc. 2. Specific Issue to be verified. Under this column, the auditor should mention the precise issue pertaining to the subject. For Example Discounts passed on to the buyer, Utilisation of inputs for repair/re-processing, etc. 3. Source Document/ Information to be verified: - documents/information reflecting or having a bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be spelt out. The sample should be chosen in such a way that it represents the whole, uniformly. Part-B (Services) Note: This is only an illustrative Audit Plan. Guidelines for filling in the Audit Plan: Sl. No. Subject Specific Issue Source Document Back-up Document( Records/Registers/Ac counts maintained U/S 35 CGST Act read with rule 56 of CGST Rules) Coverage Period Selection Criter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amination may also be specified under this column. For example Commercial invoice, party ledger, discount policy documents, Agreement/MOU etc. Reflecting the value mentioned in the source document. 5. Period of coverage: - Normally, the coverage will be for the whole of the audit period. However, the auditor may conduct test verification for specific periods each extending over a short duration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
