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of <h1>Issuance of GST Audit Notice: Importance of Advance Notice and Tailored Document Requests</h1> The text discusses the issuance of Notice in FORM GST ADT-01 for conducting audits under GST regulations. It emphasizes the importance of providing advance notice to the auditee and suggests a staggered approach for requesting documents to avoid inconvenience. The text also highlights the need for audit officers to focus on specific risk factors and tailor their document requests accordingly. Additionally, it mentions the use of questionnaires and mutual assistance letters to facilitate a focused and planned audit process. The text advises against repetitive requests for information and encourages thorough examination of documents based on risk assessment.
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