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of <h1>Section 63 Model GST Law: Tax Authorities' Audit Process, Notification Guidelines, and Post-Audit Actions Explained</h1> Section 63 of the Model GST Law outlines the audit process by tax authorities. The Commissioner of CGST/SGST or an authorized officer can audit any taxable person as per prescribed guidelines. Audits may occur at the business location or the tax office, with a minimum of fifteen working days' notice. Audits should be completed within three months, extendable by six months if necessary. Taxable persons must facilitate the audit process by providing access to records and information. Post-audit, findings are communicated within thirty days. If discrepancies in tax payments or credits are found, further action may be taken under sections 66 or 67.
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