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GST Audit Manual with Annual Return (3rd Edition June 2019). by. Vivek Laddha,. Dr. Shailendra Saxena,. Pooja Patwari. It is indeed a great pleasure to provide the GST Audit Manual 2019, after approval by the Board. As you are aware, GST regime commenced w.e.f 1st July 2017.The detailed Rules/Guidelines regarding the audit procedures and the Audit Report Format, etc. are yet to be prescribed/notified. Assessees Whose Accounts Are The Institute of Chartered Accountants of India (ICAI) has published the Technical guide on GST audit. To download the Technical guide on GST audit, Since GST Audit is the last activity to be done by the tax payers for the financial year 2017-18, this Technical Guide on GST Audit is a written document/