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Audit by tax authorities

Section 49 - Draft-Bills-Reports - AUDIT - Goods and Services Tax - Section 49 - CHAPTER-XIII AUDIT 49. (1) The [Commissioner of CGST/Commissioner of SGST] or any officer authorised by him, by way of a general or a specific order, may undertake audit .....

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d/or in their office. (3) The taxable person shall be informed, by way of a notice, sufficiently in advance, not less than fifteen working days, prior to the conduct of audit in the manner prescribed. (4) The audit under sub-section (1) shall be carr .....

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nths from the date of commencement of audit, he may, for the reasons to be recorded in writing, extend the period by a further period not exceeding six months. Explanation.- For the purposes of this sub-section, commencement of audit shall mean the d .....

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