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    <description>The circular mandates strengthening GST audit by directing Visit Audit for Top and high-yield taxpayers, establishing Thematic Audit planning through state and divisional coordination, constituting an Audit Monitoring Committee in each DGSTO to vet initial audit objections and standardise practices, and prescribing mandatory use of analytics and specified annexures/formats for case-wise and consolidated audit and adjudication reporting to enable centralized monitoring and performance review.</description>
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