Section 65 of GST Act: Audit Procedures for Registered Persons, Notice Requirements, and Timelines Explained

Section 65 of the Central Goods and Services Tax Act, 2017, outlines the procedure for audits conducted by tax authorities. The Commissioner or authorized officers can audit any registered person, with prior notice of at least fifteen working days. Audits must be completed within three months, extendable by six months if justified. During audits, officers can request access to records and information. Upon completion, findings are communicated to the registered person within thirty days. If discrepancies such as unpaid taxes or incorrect input tax credits are found, further action may be taken under specified sections.