Duration of audit

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..... herever necessary, for each category would be as under: i. Large taxpayers - 6 to 8 working days ii. Medium taxpayers - 4 to 6 working days. iii. Small taxpayers - 2 to 4 working days (including audit of the Deductor, who fall under the provisions of Section 51 of CGST Act, 2017 {who pay TDS} and operators who collect tax at source as per provisions of Section 52 of CGST Act, 2017) The abov .....

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..... nt Commissioner of the Circle. Further, in accordance with the requirements of the audit of a particular registered person such duration can suitably be reduced with the express, prior concurrence of the Additional/Joint Commissioner, provided the verification as per the audit plan has been completed in the prescribed manner.
Manuals, Ready reckoner, Law and practice, Reference Guide, Quick Com .....

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