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of <h1>GST Audit Manual Reveals Procedural Steps for Tax Compliance, Draft Notices, and Follow-up Mechanisms</h1> A GST audit manual outlines follow-up procedures after audit reports. The audit group prepares draft show cause notices, which are issued by authorized officers. The audit commissionerate is responsible for pursuing tax dues, especially for admitted paras. New facts can be reconsidered within one month. Audit results must be uploaded in the system. Significant audit findings are shared across administrative levels and documented in the taxpayer's master file.
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