Audit reporting requirements mandate timely draft reports recording taxpayer responses, recoveries, and voluntary compliance guidance. Audit verification must be documented using the GSTAM-VIII Part VI proforma, recording results, additional issues and the registered person's initial views; auditors must promote voluntary compliance, explain statutory benefits for voluntary payment where short levy is conceded (Section 73(6)/74(6)), record spot recoveries or willingness to pay, and prepare the Draft Audit Report in consultation with the Deputy/Assistant Commissioner, to be finalised within 10-15 days and placed before the MCM.
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Audit verification must be documented using the GSTAM-VIII Part VI proforma, recording results, additional issues and the registered person's initial views; auditors must promote voluntary compliance, explain statutory benefits for voluntary payment where short levy is conceded (Section 73(6)/74(6)), record spot recoveries or willingness to pay, and prepare the Draft Audit Report in consultation with the Deputy/Assistant Commissioner, to be finalised within 10-15 days and placed before the MCM.
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