Gujarat releases GST Audit Manual 2022 for its GST Officers

The GST Department of Gujarat has released an Audit Manual for training its GST Officers about GST audits. The GST Audit Manual is intended to be developed as a comprehensive document that would be helpful for the audit officers of the Gujarat State throughout the entire process of selection of taxpayers for audit till the completion of the audit in an efficient and effective manner.

Audit selection is a dynamic process where the experience of audit in each year plays a vital role in modifying the selection criteria. However, in GST, ascertaining a risk profile of the Auditees based on a scientific approach is vital for the selection of audit. The aspects of such risk profile assessment are also discussed in this manual.

This manual discusses the methods of looking into the aspects that demand meticulous attention, preparation for an effective desk review before Audit actually commences and for conducting a quality audit under GST that would not only reflect the efficiency of an audit officer but would also successfully achieve the goal of monitoring compliance management and revenue augmentation.

The manual has also focused in developing a structure for the vertical hierarchy so that audit officers can place their findings before the appropriate higher authority. This would definitely help the audit officer to prepare a proper audit plan.

Click here to Download the Manual