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Audit by tax authorities.

Section 65 - Chhattisgarh SGST - AUDIT - Chhattisgarh Goods and Services Tax Act, 2017 - Section 65 - CHAPTER XIII AUDIT 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any re .....

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son shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed. (4) The audit under sub-section (1) shall be completed within a period of three months from the date of com .....

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d not exceeding six months. Explanation.-For the purposes of this sub-section, the expression commencement of audit shall mean the date on which the records and other documents, called for by the tax authorities, are made available by the registered .....

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