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GST Audit - An overview

July 16, 2019[2019] 107 taxmann.com 239 (Article)
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Audit under GST involves examination of records, returns and other documents maintained by a GST registered person. It also ensures correctness of turnover declared, taxes paid, refund claimed, input tax credit availed and assess other such compliances under GST Act to be checked by an authorized expert.
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