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<h1>GST audit ratio and trend analysis flags potential wrong ITC claims, undervaluation, suppression of sales, and exempt supplies.</h1> Ratio and trend analysis in GST audit is used to detect wrongful availment of Input Tax Credit, undervaluation of outward supplies, suppression of sales, and misclassification of exempted supplies by comparing metrics such as ITC availed versus total tax paid, exempted outward supply value versus total outward supplies, and multi-year ITC-to-liability trends; sector-specific and return/accounts-based ratio tables and ITC/turnover trend matrices guide auditors in identifying anomalies and determining when proportionate ITC reversal or further inquiry is required.