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of <h1>GST Audit Guidelines Outline Comprehensive Procedures for Effective Tax Compliance and Standardized Regulatory Enforcement Mechanisms</h1> This manual provides comprehensive guidelines for conducting Goods and Services Tax (GST) audits under the CGST Act, 2017. It aims to establish uniform, efficient, and comprehensive audit procedures for taxpayers, aligning with best international practices. The principles and policies to standardize audit approaches, ensuring consistent implementation of GST audit regulations across different jurisdictions.
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