GST audit objectives: evaluate self-assessed tax accuracy to detect non-compliance and strengthen taxpayer compliance measures.

GST audit evaluates credibility of self-assessed tax liability by testing the accuracy of taxpayer declarations and accounts. Its operative aims are to measure compliance, detect non-compliance and revenue shortfalls, prevent future non-compliance by identifying recurring deviations, inform amendments to the legal framework exploited to avoid tax, and promote voluntary compliance through oversight and corrective input.

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