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of <h1>GST Audit Manual Reveals Strategic Approach to Verify Tax Declarations and Prevent Evasion Under Section 65</h1> The manual outlines GST audit objectives focusing on measuring taxpayer compliance with CGST Act 2017. Audit aims to verify tax declarations' accuracy, evaluate tax liability credibility, and create preventive and deterrent effects against tax evasion. An effective audit program discovers under-declared liabilities through systematic examination, supporting government efforts to enhance voluntary tax compliance and ensure accurate tax collection.
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