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of <h1>Comprehensive Guide to GST Audit Documentation: Key Checklist for Systematic Financial Review and Compliance Verification</h1> The document is a comprehensive guide from the Goods and Services Tax Audit Manual (GSTAM) 2019, detailing an illustrative list of important documents for scrutiny during desk review stage for both goods and services sectors. It provides a systematic approach to examining annual reports, financial statements, trial balances, cost audit reports, and tax audit reports to verify GST compliance, assess tax liabilities, and identify potential discrepancies in financial records.
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