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of <h1>Understanding GST Audits: Authority, Procedures, Penalties, and More</h1> The text provides an overview of the legal provisions related to audits conducted by tax authorities under the GST law. It covers sections such as the authority to conduct audits, procedures for conducting audits, access to business premises, penalties for non-compliance, interest on delayed payments, and general provisions related to tax determination. Additionally, auditors are advised to consider other relevant provisions of the Act and Rules during audits. The text also references various rules and sections that auditors should be mindful of while conducting audits.
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