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GST Audit

Are exports and related documentation properly accounted for under GST laws?

Yes, exports and related documentation must be properly accounted for under GST laws to ensure compliance. Exports are treated as zero-rated supplies, meaning GST is not charged, but valid documentation such as shipping bills, invoices, and export declarations is required.   During a GST Audit, auditors check whether export transactions are accurately recorded, and if proper documentation is maintained for claiming GST refunds or utilizing Input Tax Credit (ITC). Failure to account for
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