Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Audit by tax authorities

Section 63 - Draft-Bills-Reports - AUDIT - Goods and Services Tax - Section 63 - CHAPTER- XVI AUDIT 63. (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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 completed within a period of thre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 date on which the records and other documents, called for by the tax a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version