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of <h1>Improving GST Audits: Sharing Findings for Efficiency. Online Portal & Audit Manual Key.</h1> The text discusses the importance of developing a common platform for sharing audit findings and relevant information among GST tax administrations to enhance the quality and efficiency of audits. It suggests creating an audit bulletin on an online portal or a GST Audit Knowledge Management System for this purpose. The text also mentions the Model All India GST Audit Manual 2023 [CBIC] as a reference guide for conducting audits.
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