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<h1>GST Audit Report Finalization: Draft Completed Within 30 Days, Uploaded via Utility, Electronically Sent to Registered Entity</h1> The process for finalizing a Goods and Services Tax (GST) audit report. After the Management Committee Meeting (MCM), the draft audit report must be completed within 30 days. The Audit Commissionerate's Planning and Co-ordination Sections will upload the Final Audit Report (FAR) using a specific utility and issue the report. A copy of the FAR must be sent electronically to the registered entity, with confirmation records maintained in the entity's master file.