GST audit follows a staged, risk-based process: formation of audit teams, taxpayer allotment and intimation, comprehensive review of taxpayer data, desk review and audit plan (online or offline), timely field verification with uploaded verification reports, drafting and uploading of audit reports for Monthly Monitoring Committee scrutiny, uploading of MCM minutes and final audit report within prescribed timelines, and formal communication of the report and future action to the taxpayer.
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