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<h1>Understanding Auditee Rights & Obligations in GST Audits: Compliance, Assistance, & Charter Implementation</h1> The text discusses the rights and obligations of the auditee in the context of GST audits. It emphasizes the importance of tax administrations implementing a Charter of rights and duties of taxpayers related to audits and aligning them with service delivery standards. It also outlines that during an audit, the authorized officer can request the auditee to provide necessary facilities, verify documents, furnish required information, and offer assistance for the audit's timely completion, as per Section 65(5). The text is part of the Model All India GST Audit Manual 2023 by the CBIC.