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of <h1>Efficient GST Audit Procedures: Planning, Coordination, Data Analytics for Smooth Audits</h1> The text is a manual on GST audit procedures, outlining steps such as audit selection, allotment of audited entities, issuance of audit notices, pre-audit desk review, audit planning, commencement of audit, and examination of records. It emphasizes the importance of proper planning, coordination, and collaboration between audit teams and audited entities to ensure a smooth audit process. Additionally, it mentions utilizing data analytics for taxpayer selection and highlights the need for efficient utilization of available departmental documents to reduce the burden on taxpayers.
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