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GST AUDIT MANUAL 2019. (GSTAM 2019). • GST regime commenced w.e.f 1st July 2017. • However, the audits under GST had been put on hold. 1, 19/08/2020, GOODS AND SERVICES TAX AUDIT MANUAL 2019 APPROVED BY GOVERNMENT OF HP. 2, 29/09/2018, Regarding SOP TDS. 3, 29/09/2018, FAQs on TCS under GST.“audit” means the examination of records, returns and Chapter 6 of the Central Excise Manual obligates every assessee to furnish to the Range Officer, 6, Amendment to Manual for Quality Assurance Review 2016. 7, Integrated Central Excise and Service Tax Audit Manual 2015 (CESTAM-2015) GST Audit Administration The purpose of this audit manual is to outline the principles and [Upload pdf file containing audit observation]. CBIC has brought out comprehensive GST Audit Manual to facilitate the Audit Officers units is required to get its records audited under the GST Laws. 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. objective of a GST audit is to close the gap between the tax declared by the The procedures to be followed in conducting audit visit is prescribed in S.

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