The guidelines of the GST Audit manual state:

The guidelines of the GST Audit manual state:

1. The officer must enlighten the taxpayer about the mistake and what should have been done in the ideal scenario. The officer must also notify the taxpayer not to commit the mistake ever again and maintain the cash memo and bills as per the Guidelines.

2. The officer must list the committed mistakes in the working paper so that these can be checked in the future.

3. The working paper must contain the details of the mistakes so that the officer conducting an audit on the Business in the future can check if the Business has rectified the mistake or not? The working paper should act as a speaking order in these cases.

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