GST Audit is verification of the original records, returns and other documents kept with the taxpayer at the business premises (including all Additional Place of business) and correlating them with the information furnished by the taxpayer on the GST Portal
source https://www.caclubindia.com/articles/gst-audit-48092.asp
source https://www.caclubindia.com/articles/gst-audit-48092.asp
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