Taxpayer profiling enhances GST audit planning by identifying risk factors and consolidating statutory data for effective selection and desk review.

A systematic framework for taxpayer profiling under GST audit requires a comprehensive database integrating registration records, filed returns, annual financial statements, E-way Bills, reports to other regulators, income-tax returns, contracts and prior audit reports. Profiling supports audit unit selection, preliminary desk review and field verification by identifying risk factors and evolving data points. Auditors will use the Taxpayer at a Glance (TAG) utility to access consolidated GSTN information, while collecting additional data from the registered person during audit as required.

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