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    <description>Audit under GST is a detailed examination of records, returns and other documents to verify correctness of declared turnover, taxes paid, refunds claimed and input tax credit availed, and to assess compliance. Departmental audits are authorised in writing by the Commissioner, require prescribed advance notice, are discretionary, and must be completed within statutory timeframes; auditees must provide facilities and information. Where audits detect tax discrepancies, the proper officer may initiate proceedings for determination of tax and other dues.</description>
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