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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 .....

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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 .....

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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 .....

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