Audit principles: risk-focused, materiality-based GST audits with documented findings and taxpayer education to promote compliance.

Audits under the GST framework must be systematic and comprehensive, concentrating on identified risk areas and business records. Audit procedures are to be applied according to materiality, matching scrutiny and tools to risk characteristics. All checks and findings must be recorded, unexplored compliance verification parameters identified, and taxpayer education promoted to encourage voluntary compliance.

---

---

---