The main purpose of GST Audit is to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed and to assess the compliance with the provisions of GST. To maintain a check and examine whether correct GST is being paid and the refund is claimed, certain taxable persons will be subject to audit under GST. The objective of a GST audit is to close the gap between the tax declared by the taxpayer and tax legally due.