Definition of audit under GST focuses on detailed examination of records to verify turnover, taxes, refunds, ITC and compliance.

Audit under the CGST/SGST Act, 2017 is a detailed examination of records, returns and other documents to verify the correctness of declared turnover, taxes paid, refunds claimed and input tax credit availed, and to assess compliance with the Act and its rules; GST audit therefore extends beyond mere reconciliation of tax liability to substantive assessment of adherence to GST law.

---

---

---