INTRODUCTION- OBJECTIVES OF AUDIT UNDER CGST ACT, 2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r GST is to measure the level of their compliance in the light of the provisions of the CGST laws. Audit examines the declaration of taxpayers to not only test the accuracy of the declaration and the accounting systems that produce the declared liability, but also evaluate the credibility of the declared or assessed tax liability. 1.1 Audit is a systematic examination of financial records, statem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X