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of <h1>GST Audit Checklist: 14 Essential Verification Points for Composite Dealers to Ensure Compliance and Prevent Tax Evasion</h1> A comprehensive audit checklist for composite dealers under GST regulations, outlining 14 key verification points. The document provides systematic guidance for examining financial documents like GSTR-9A, profit and loss accounts, balance sheets, and trial balances. The checklist focuses on verifying turnover limits, input tax credit, tax payments, production quantities, and potential tax evasion risks through detailed cross-referencing of financial records.
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