Comprehensive GST Audit Empowers Tax Officials to Verify Compliance, Examine Records, and Ensure Accurate Tax Reporting

The CGST Act, 2017 provides comprehensive provisions for GST audit, defining it as a detailed examination of records, returns, and documents to verify turnover, taxes, refunds, and input tax credits. The audit can be conducted by authorized tax officials at a registered person's business premises, with specific procedural requirements including advance notice, access to records, and time-bound completion. The audit aims to assess compliance with GST laws and can lead to further actions if discrepancies are detected.

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