Dear All,

Reina Legal, in association with the Confederation of Indian Industry (CII), is compiling a list of issues faced by the industry during Goods and Services Tax (GST) audits.

The consolidated list of issues will be shared with the Central Board of Indirect Taxes and Customs (CBIC) and the Ministry of Finance (MoF) to seek their consideration for appropriate resolution.

In this context, we also invite your inputs on any overlaps or gaps observed between Central GST and State GST audit procedures. Your feedback will contribute towards ensuring uniform implementation of the Model GST Audit Manual, 2023 (attached herewith) by both Central and State GST Authorities.

To facilitate this exercise, a questionnaire is provided below for your inputs. Your responses will be instrumental in identifying and understanding the challenges encountered during GST audits.

Please press Ctrl+ click here to participate in

We would be grateful if you could share the duly filled questionnaire with us by Tuesday, 24th June 2025, as we are expected to provide feedback within a short timeframe.

Alternatively, you may share your observations with us via email or a call, as per your convenience, and we will be happy to incorporate them into the final submission.

Click to download a copy of the Model GST Audit Manual, 2023