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<h1>Comprehensive GST Audit Guide: Leveraging Financial Documents to Uncover Potential Tax Underpayments and Compliance Gaps</h1> A manual highlights the critical role of financial and statutory documents in GST audit verification. These records, maintained for private use and statutory compliance, can reveal significant duty underpayments. Auditors are advised to carefully examine these documents during information gathering and audit verification processes, utilizing an illustrative list of relevant records to identify potential discrepancies.