The Central Board of Indirect Taxes and Customs (CBIC) has implemented a common audit plan for banks to streamline the process for both central and state level Goods and Services Tax (GST) officials. This plan provides guidelines for audit officers to follow, ensuring efficiency, transparency, and coordination. The move offers greater certainty to banks regarding audit procedures, reducing inconsistencies across the country. This unified approach aligns with the collaborative efforts between the central and state governments to make GST audits more uniform and predictable.