Audit under GST is the process of examination of records, returns and other documents maintained by an organization. The purpose of the Audit is to promote correctness of and ensure the Taxes paid, Input Tax Credit availed, refund claimed, Turnover declared and reconciling the books maintained under the Income Tax Act, 1961 with the GST records filled with the GST department. GST Audit is also conducted to understand whether the business organization is maintaining.