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<h1>GST Audit Manual Clarifies Retrospective Review Periods Under Rule 101(1) for Comprehensive Tax Compliance Checks</h1> A GST audit manual specifies the audit period under Rule 101(1) of CGST Rules 2017. The audit can cover a financial year, part thereof, or multiple periods, extending retrospectively to the previous audit or within the limitation period defined in Sections 73 or 74 of the CGST Act. This guideline ensures comprehensive tax compliance and retrospective review of financial records.