A person reached out to me on Upwork with a google docs link and want me to go through that.

[#1]

A person reached out to me on upwork with a google docs link and want me to go through that. We have not started the contract and also the rate which he has given is 23k which is kind of suspicious. 
What should be the procedure for that?

[#2]

This is a scam, and flag it or report to Support. Use the link to the Academy at the top of the page to learn how to use the platform before you lose. 

Not having a contract can cost you time, work, effort, money, and your Upwork account. As soon as a client wants you to do something outside of Upwork it is a possible scammer, and it is a violation.

If you believe the client doesn't understand the rules, then explain it to them, and offer to help set up the contract. If they don't comply, report them to Upwork Support for Terms of Service violations. You have suspicions, and you need to respect them. Yes, 23K is an odd amount for a project through Docs.

[#3]

Where is the person from? Because they maybe looking at the $23,000 in thier currency, and not in US dollars.

[#4]

Procedure is: Do not follow link. Report job as scam because you forced to violation. Your connects will be refunded after scammer banned.

[#5]

How to report them as scam?

[#6]

Report message option in chat or Flag option in jobpost.