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    <description>Audit under GST verifies turnover, taxes, refunds and input tax credit by examining records, returns and other documents maintained under GST and other laws. Officers may review prescribed accounts (production, supplies, stock, input tax credit, tax payable/paid) and listed documents such as financial statements, trial balance and audit reports, but may not require creation of documents not mandated by law. Requests should be limited to legally required and relevant records and applied with proportionality to business nature to avoid mechanical or excessive demands.</description>
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