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An insight into Audit under GST Law

July 26, 2018[2018] 95 taxmann.com 273 (Article)
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The purpose of any audit by an independent party is to ensure that the financial statements have been prepared as per prescribed guidelines and the books of account have not been manipulated to prejudice the interest of revenue or any stakeholder. The audit of books of account is also essential to continue the self-assessment based system of taxation.
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