i Co-ordination, planning and overall management of the audit circle. ii.

To monitor maintenance of
Registered person’s master files and iii. To approve the desk review and audit plan, in respect of all the
small units, after ensuring that all the steps have been completed and forward a copy to JC/ ADC for
review. iv. To interact with registered persons at the time of audit in order to share major audit findings and
compliance issues. v. To approve and issue draft audit reports before placing the same in MCM meeting.
vi. As in-charge of Circle, to attend MCM and to represent the Circle in case of all DARs taken up for
discussion during MCM. vii. To issue final audit reports after approval in the MCM meeting. viii. To issue
show cause notices falling under his purview as per monetary limits fixed by CBIC from time to time both
under Section 73 and 74 of CGST Act. ix. To ensure timely preparation and forwarding of DSCNs along-
with relevant documents to the Audit Commissionerate, which are falling within the monetary limits for
SCN and adjudication by ADC/JC.

Audit plan in respect of Tiwari Warehousing Company Pvt. Ltd. (GSTIN-

19AADCT3802F1ZJ), has been submitted by the auditors of Group- 26. As per the letter of
allotment, the taxpayer belongs to Large Category. The audit will be conducted for the period
from 2017-18 to 2021-22[ 05 Years].

The desk review was done on the basis of examination of Annual Financial Statements
(Balance Sheet and Profit and Loss Accounts), and returns filed by the assesse from time to
time. Scrutiny of returns, genuineness of classification & valuation, verification of place of
supply, scrutiny of reverse charges, Risk parameters & verification of Non -GST/Zero
rated/Exempted Supplies have been incorporated in the audit plan. The auditors will examine
the risk parameters in detail and mention the actions taken by them in this regard in the audit
report.
ITC Ledger, Credit/Debit Note Ledger, Sales/Purchase Invoice, Bank Statements
to be verified with Returns and Annual Reports/ITR. Risk Parameter/Flags have been
identified by the Group.
Audit Plan (ANNEXURE-GSTAM-VII) along with Working Papers (ANNEXURE-
GSTAM-VIII) and Annexure-A are placed at Draft Tab/TOC for kind perusal and
approval please.