GST Audit program may be prepared considering the various aspects to be covered in the report, i.e., checks to be performed to verify the following: Whether the books of account and related records maintained are sufficient for verification of the correctness, completeness and accuracy of the returns. Whether the annual return filed reflects the correct figures and includes all the transactions effected during the year that require disclosure. Whether the value of outward supplies, and inward supplies declared in the annual return includes all the outward supplies and inward supplies, respectively, effected during the year. Whether the inclusions and exclusions to / from the value of supply are in accordance with the provisions of the law. Whether the exemptions claimed in the annual return are in conformity with the provisions of the law; Whether the amount of ITC determined as eligible and ineligible have been determined in accordance with the provisions of the law. Whether the classification of outward supplies, rate and amount of tax thereon, and nature of tax, is correct. Whether the other information given in the return is correct and complete.