Question 20 - What are the obligations of the taxable person when he receives the notice of audit? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 20. What are the obligations of the taxable person when he receives the notice of audit? Ans. The taxable person is required to: a) facilitate the verification of accounts/records available or requisitioned by the authorities, b) provide such information as the authorities may require for the conduct of the audit, and c) render assistance for timely completion of the audit.