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GST Audit under fiscal law

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Audit under fiscal laws chapter in Audit also covers GST Audit in CA final Nov 2021 Syllabus ? since GST audit is no longer in force ?
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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 authorised expert.


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