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of <h1>Understanding GST Audit Objectives: Ensuring Tax Compliance and Accuracy</h1> The text discusses the aims and objectives of audit in the context of GST, emphasizing the evaluation of taxpayers' self-assessed tax liability accuracy and compliance levels. The audit aims to detect and prevent non-compliance, identify areas of non-compliance for correction, and provide input for legal framework amendments. It also aims to encourage voluntary compliance and pursue other goals deemed important by the GST administration. The Model All India GST Audit Manual 2023 by CBIC serves as a reference guide for audit practices in GST.
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