https://www.taxtmi.com/forum/issue?id=120488 GST Audit examines records, returns and documents to verify turnover, tax, refund claims and ITC. Two modes exist: Departmental Audit under Section 65 and Special Audit under Section 66 by a nominated CA/CMA. Selection is largely data driven using return mismatches, ITC vs auto populated records and e way bill reconciliation; only high risk or discrepant cases undergo detailed book and invoice scrutiny. The earlier turnover threshold for mandatory audit reconciliation (GSTR 9C) was removed from FY 2020 21, but audits can still be initiated for any taxpayer. en-us Tue, 23 Sep 2025 23:50:26 +0530 Sun, 28 Sep 2025 16:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120488 GST Audit examines records, returns and documents to verify turnover, tax, refund claims and ITC. Two modes exist: Departmental Audit under Section 65 and Special Audit under Section 66 by a nominated CA/CMA. Selection is largely data driven using return mismatches, ITC vs auto populated records and e way bill reconciliation; only high risk or discrepant cases undergo detailed book and invoice scrutiny. The earlier turnover threshold for mandatory audit reconciliation (GSTR 9C) was removed from FY 2020 21, but audits can still be initiated for any taxpayer. Discussion-Forum GST Tue, 23 Sep 2025 23:50:26 +0530 https://www.taxtmi.com/forum/issue?id=120488