https://www.taxtmi.com/manuals?id=7799 GST audit requires verification of registration/migration details, reconciliation of GSTR 1/GSTR 3B/GSTR 9 with books, scrutiny of HSN/SAC classification and tax rates, review of advances, related party and import transactions, examination of refund and ITC claims (including transitional and capital goods credits and inverted duty refunds), trend and ratio analysis against industry benchmarks, checks on invoicing continuity and credit/debit note compliance, and production of books and records as prescribed under Section 35, with illustrative annexures guiding reverse charge and other focused checks. en-us Mon, 17 Mar 2025 10:42:00 +0530 Tue, 18 Mar 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7799 GST audit requires verification of registration/migration details, reconciliation of GSTR 1/GSTR 3B/GSTR 9 with books, scrutiny of HSN/SAC classification and tax rates, review of advances, related party and import transactions, examination of refund and ITC claims (including transitional and capital goods credits and inverted duty refunds), trend and ratio analysis against industry benchmarks, checks on invoicing continuity and credit/debit note compliance, and production of books and records as prescribed under Section 35, with illustrative annexures guiding reverse charge and other focused checks. Manuals GST Mon, 17 Mar 2025 10:42:00 +0530 https://www.taxtmi.com/manuals?id=7799