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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Audit under GST verifies declared turnover, taxes paid, refunds and input tax credit to assess compliance and accuracy.</h1> Audit under GST is a detailed examination of records, returns and other documents maintained or furnished by a registered person to verify correctness of declared turnover, taxes paid, refunds claimed and input tax credit availed, and to assess compliance with GST provisions and rules.

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