Common GST audit norms for Centre and states from this fiscal

In a move that is expected to help businesses as well as reduce litigation, a Model All India GST Audit Manual 2023 has been finalised for use by the Centre and state tax officials. The manual lays out standard principles for the selection of audit cases, preparation and conduct of audit as well as post-audit follow up is expected to help both the Central and state GST officials to carry out the p…