Annexure 5: Format of a sample Audit Plan - Model All India GST Audit Manual 2023 [CBIC] - GST

Annexure 5: Format of a sample Audit Plan SAMPLE AUDIT PLAN Note: This is only an illustrative Audit Plan. Plan for each auditee should be prepared based on the specific requirement of the audit of that auditee. A. Basic Information 1. Name of the auditee .. 2. GSTIN .. 3. Period of Audit 4. Nature of Business 4.1. Goods Service s: 4.2. Manufacturing unit (if any), name of the State(s) only: 4.3. Corporate office / ISD [Name of the State(s)]: 5. Risk score of selection 6. Major risk areas as per score 3) 1) . 2) .. 4) . 5) . 6) 7) 7. Audit Case No. Date of issuance of ADT 01 with ref.no. Reference No: Date: .. 8. Date of Commencement Normal date of completion by 9. Name designation of Officers in the Audit team. 10. Audit Unit (Name) B. Audit Plan drawn by Audit Officer/Audit Team. Sl. No. Type of working paper (Ratio study, Trend analysis, Others) Description (e.g.: Return filing pattern, Outward supply, inward supply, reverse charge, ITC, refund, etc) Audit Risk (Low, Moderate, High) Documents to be examined Audit procedure (Desk Audit / Field Audit/ 3rd party enquiry) Ratio Study/Trend study/ Other study in brief Remarks 1. 2. 3. 4. 5. 6. .. ............................................................................. [Signature of the Audit Team Lead Date Name: . Designation: .. C. Modifications suggested by Ratifying Officer Comments Placed before the Sanctioning Officer for final sanction. ............................................................................. Date: Signature Name . Designation of Ratifying Officer . D. Modifications suggested by Sanctioning Officer: Comments Sanctioned / sanctioned as modified. ............................................................................. Date: . Signature Name Designation of Sanctioning Officer ..