A Model All India GST Audit Manual 2023 has been finalized for use by the Centre and state tax officials. This move is expected to help businesses as well as reduce litigation.

This manual outlines standard guidelines for the selection of audit cases, preparation, and execution of audits, as well as post-audit follow-up. It is anticipated to assist both central and state GST authorities in carrying out the process uniformly.

The standards presented to the GST Council in February are expected to be implemented for audit cases beginning this fiscal year. The manual will be based on the best practices and standards of auditing, and will be updated periodically to reflect the changes in the GST regime.

The manual will be applicable to all types of GST audits, such as annual audit, special audit, audit by tax authorities and audit by chartered accountants or cost accountants.

The manual will be issued by the Central Board of Indirect Taxes and Customs (CBIC), in consultation with the GST Council and other stakeholders.

The manual will also help businesses to comply with the GST laws and rules, and to avoid errors and discrepancies in their GST returns and records.