Reading Time: 3 minutes The GST Act stipulates three types of audits namely – audit review for filing GSTR-9 and self-certification of GSTR-9C, departmental audits, and special audits u/s 65 and 66 of CGST Act, 2017 respectively. Section 2(13) of the CGST Act, 2017 defines “Audit” as the examination of records, returns, and other documents maintained or furnished by… Continue reading GST Audit: Top 5 Steps To Get Ready!