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<h1>Audit by tax authorities enforces prescribed notice, verification access, completion timelines and potential tax recovery proceedings.</h1> The Commissioner or an authorised officer may audit any registered person in prescribed manner at business premises or office after serving at least fifteen working days' notice. Audit shall be completed within three months of commencement, subject to a reasoned extension up to a further six months. During audit the officer may verify books, require information and assistance. Within thirty days of conclusion the proper officer must communicate findings, reasons and taxpayer rights. Detection of tax shortfall or incorrect input tax credit may trigger initiation of recovery or assessment proceedings under law.