Section 65 - Audit by tax authorities. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

..... CHAPTER XIII AUDIT Audit by tax authorities. 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office. (3) The registered person shall be informed by way of a notice not less than fifteen working days .....

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Section 65 - Audit by tax authorities. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... he may require and render assistance for timely completion of the audit. (6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings. (7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate actio .....

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Section 65 - Audit by tax authorities. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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