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<h1>GST Audit Under CGST/SGST Act: Ensuring Compliance Through Detailed Examination of Records and Tax Declarations.</h1> The GST audit, as defined under the CGST/SGST Act, 2017, involves a detailed examination of records, returns, and documents maintained by taxable persons. Its purpose is to verify the accuracy of declared turnover, taxes paid, refunds claimed, and input tax credits availed, ensuring compliance with the Act and related rules. The scope of the audit extends beyond merely reconciling tax liabilities and payments, encompassing a broader assessment in line with GST laws. The All India GST Audit Manual 2023 provides a comprehensive guide to these processes and legal provisions.