GST Audit Manual 2019 – Final

GST Audit Manual 2019 – Final

CBIC has issued GST audit mannual 2019. 

Government of India
Department of Revenue
Central Board of Indirect Taxes & Customs
Directorate General of Audit


It is indeed a great pleasure to provide the GST Audit Manual 2019, after approval by the Board. As you are aware, GST regime commenced w.e.f 1st July 2017. However, the audits under GST had been put on hold primarily for the reason so that the database of returns including Annual Return is available for one full accounting period.

2. The Board vide its letter F. No. 221/03/2013 – CX 6 dated 30th August 2018 requested this Directorate General to prepare a manual on Audit in GST for the consideration of the Board. Accordingly, a committee consisting of officers from the zonal units of this Directorate General and other officers from the Headquarters was constituted to get feedback on the proposed audit manual from the Audit Commissionerates in their jurisdiction. Inputs were also informally obtained from GSTIN for the manual.

3. I would like to emphasize that the manual does not deal with legal interpretations and rulings on GST matters. Future changes in the CGST ACT 2017 and the Rules made thereunder, administrative policies and procedures may require changes to this manual. Experience gained during the conduct of audit would also necessitate periodic updating of the manual to maintain its utility.

Some of the highlights of GSTAM, 2019 are as under :-

i. Formation of Audit Commissionerates and Cadre Restructuring has brought new designations and roles of officers. Hence necessary changes have been carried out with regard to the designations like Principal Chief Commissioner and Principal Commissioner and the new roles and responsibilities of the officers of Executive Commissionerate and Audit Commissionerate. These have been suitably incorporated.

ii. The norms for selection of units for conducting audit were revised effecting a paradigm shift in the existing criterion for selection of units based on amount of duty paid to total turnover. The new norms include, selection of units based on risk parameters, days for audits and formation of audit parties. These have been incorporated in this manual. Role of DGARM in running the Risk Analysis Programme has been emphasised

iii. The audit process beginning from the Assessee Master File, desk review, revenue risk analysis, trend analysis, gathering of information, evaluation of internal controls, scrutiny of annual financial statement, audit plan, audit verification, working papers, apprising the Taxpayer about irregularities noticed and ending with suggestions for future compliance have been streamlined and brought under one chapter. The repetitions in the earlier audit manuals have been removed.

iv. Separate Annexures have been prepared containing detailed verification checks pertaining to GST. The annexures have been developed in consultation with field formations which also include capturing the results of Desk Review. The annexures containing lengthy information to be filled in by taxpayers have been discontinued.

4. Due care has been taken in drafting the GSTAM, 2019 and suggestions and feedbacks received from field formations and Zonal Units of this Directorate General were extensively deliberated and suitably incorporated.

Click Below To Download The Full Audit Mannual 

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