GST Audit refers to the examination and verification of a taxpayer's financial records, books of accounts, and GST returns to ensure compliance with the Goods and Services Tax (GST) laws. It is conducted by either a tax professional (such as a Chartered Accountant or Cost Accountant) or government authorities, depending on the circumstances. The purpose of a GST Audit is to verify the accuracy of the taxpayer's GST returns and tax payments, as well as to check if they are adhering to the applicable provisions of the GST law.