https://www.taxtmi.com/manuals?id=7827 Ratio and trend analysis in GST audit is used to detect wrongful availment of Input Tax Credit, undervaluation of outward supplies, suppression of sales, and misclassification of exempted supplies by comparing metrics such as ITC availed versus total tax paid, exempted outward supply value versus total outward supplies, and multi-year ITC-to-liability trends; sector-specific and return/accounts-based ratio tables and ITC/turnover trend matrices guide auditors in identifying anomalies and determining when proportionate ITC reversal or further inquiry is required. en-us Mon, 17 Mar 2025 16:48:00 +0530 Wed, 11 Feb 2026 16:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7827 Ratio and trend analysis in GST audit is used to detect wrongful availment of Input Tax Credit, undervaluation of outward supplies, suppression of sales, and misclassification of exempted supplies by comparing metrics such as ITC availed versus total tax paid, exempted outward supply value versus total outward supplies, and multi-year ITC-to-liability trends; sector-specific and return/accounts-based ratio tables and ITC/turnover trend matrices guide auditors in identifying anomalies and determining when proportionate ITC reversal or further inquiry is required. Manuals GST Mon, 17 Mar 2025 16:48:00 +0530 https://www.taxtmi.com/manuals?id=7827