GST audit selection: remove cancelled or non existent registrations and use uniform templates to reduce disputes. Ensure timely removal of cancelled or non existent registrations from GST audit selection lists by verifying registration status before finalising audits and requesting de selection through the audit vertical to the Commissioner or targeting authority; adopt uniform, unambiguous, and automatable audit templates accessible via internal audit modules to standardise practice, minimise taxpayer correspondence, and reduce litigation risk.
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Provisions expressly mentioned in the judgment/order text.
GST audit selection: remove cancelled or non existent registrations and use uniform templates to reduce disputes.
Ensure timely removal of cancelled or non existent registrations from GST audit selection lists by verifying registration status before finalising audits and requesting de selection through the audit vertical to the Commissioner or targeting authority; adopt uniform, unambiguous, and automatable audit templates accessible via internal audit modules to standardise practice, minimise taxpayer correspondence, and reduce litigation risk.
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