Audit completion period: initial statutory deadline with a Commissioner approved extension permissible under GST audit guidance. The audit must be completed within three months from commencement; an extension of up to six months is permitted only with the Commissioner's approval, establishing an initial deadline and a Commissioner approved extension window for completion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit completion period: initial statutory deadline with a Commissioner approved extension permissible under GST audit guidance.
The audit must be completed within three months from commencement; an extension of up to six months is permitted only with the Commissioner's approval, establishing an initial deadline and a Commissioner approved extension window for completion.
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