Commencement of Audit

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..... nd finalisation of audit. 5.1 Commencement of Audit As per Explanation to Section 65(4) of the CGST/SGST Act, 2017, 'commencement of audit' shall mean the date on which the records and other documen .....

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..... s of auditees remotely in the interest of public health, availability of audit resources, taxpayer's facilitation or for any other reason which is fair and equitable.
Manuals, Ready reckoner, Law a .....

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