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of <h1>Balanced GST Tax Audits Prioritize Compliance, Economic Context, and Systematic Record Verification for Fair Assessment</h1> Auditors conducting GST tax audits must adopt a balanced approach considering trade practices, economic realities, and business environment. They should promote voluntary compliance, guide registered persons on technical infractions without revenue implications, and document findings comprehensively. Audit verification focuses on checking tax assessment correctness through systematic record examination, maintaining transparency and following a structured audit plan.
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