<h1>GST audit report directs payment of identified tax shortfalls and compliance with statutory liabilities under applicable rules.</h1> Preparation and issuance of a GST audit report following examination of a taxpayer's books and records, documenting audit observations and identified short payments across tax heads, requiring upload of a detailed audit-observation PDF, recording taxpayer and auditor particulars, and directing the taxpayer to discharge statutory liabilities under the Act and rules or face proceedings.