The GST authorities have begun sending show cause notices for the detailed tax audit of FY 2018. “The notices are being issued for the first time, and taxpayers are being asked to furnish detailed records of GST forms, income tax papers, input service invoices, electronic cash/credit ledger and business agreements, among others,” a person familiar with the development said. Tax authorities had said that at least 70% of taxpayers in each Commissionerate are going to be audited. “The audit notices issued indicate that the GST authorities have commenced their review of the information submitted by businesses,” said MS Mani, Partner, Deloitte India. Bipin Sapra, partner at EY said there should be centralised audit to avoid hardships.