Audit of registered persons under GST: notice, verification of records, discrepancies, and final audit findings communicated. The rule sets the GST audit framework: the audit period is a financial year or part/multiples; the proper officer issues FORM GST ADT-01, verifies books, returns, turnover, exemptions, tax rates, input tax credit and refunds, records observations, may inform discrepancies for the registered person's reply, and on conclusion communicates final audit findings in FORM GST ADT-02.
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Provisions expressly mentioned in the judgment/order text.
Audit of registered persons under GST: notice, verification of records, discrepancies, and final audit findings communicated.
The rule sets the GST audit framework: the audit period is a financial year or part/multiples; the proper officer issues FORM GST ADT-01, verifies books, returns, turnover, exemptions, tax rates, input tax credit and refunds, records observations, may inform discrepancies for the registered person's reply, and on conclusion communicates final audit findings in FORM GST ADT-02.
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