Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.

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Full Text of the Document

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....Audits selected under the Haryana GST Act must cover a comprehensive period extending from the selected financial year through all subsequent financial years up to the current financial year. Officers must examine records, returns, statements and financial documents for the entire period to assess compliance, tax liability, input tax credit and other applicable statutory requirements. Field formations must conduct audits within the prescribed GST provisions and timelines; departures from these directions will be treated seriously.....