https://www.taxtmi.com/manuals?id=7804 Where the auditee agrees in full or in part, the auditor should encourage voluntary payment of dues detected in audit using Form GST DRC - 03 and explain benefits available for admitting a short levy. Audit observations fall into technical lapses without revenue implication, which may be corrected, and revenue-impact findings such as short payment of tax and interest, which require recovery action and procedural guidance to the auditee. en-us Mon, 17 Mar 2025 11:04:00 +0530 Tue, 18 Mar 2025 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7804 Where the auditee agrees in full or in part, the auditor should encourage voluntary payment of dues detected in audit using Form GST DRC - 03 and explain benefits available for admitting a short levy. Audit observations fall into technical lapses without revenue implication, which may be corrected, and revenue-impact findings such as short payment of tax and interest, which require recovery action and procedural guidance to the auditee. Manuals GST Mon, 17 Mar 2025 11:04:00 +0530 https://www.taxtmi.com/manuals?id=7804