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<h1>GST audit report form documents examination findings, itemises short payments, and directs discharge of statutory tax liabilities.</h1> Form GST ADT 02 records that books of account and records were examined and the audit report was prepared from information and documents furnished; it itemises short payments by Integrated Tax, Central Tax, State/UT Tax, Cess, and sets out tax, interest and other amounts with provision to upload audit observations. The form directs the taxpayer to discharge statutory liabilities under the Act and rules and warns that proceedings may be initiated for non compliance.
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