GST audit by tax authorities requires prior notice, time-bound completion, and communication of findings after audit. Section 65 empowers the Commissioner or an authorised officer to audit any registered person by general or specific order, with prior notice of at least fifteen working days. The audit may be conducted at the business premises or at the officer's office, must ordinarily be completed within three months, and may be extended by up to six months for recorded reasons. After audit, findings and reasons must be communicated within thirty days, and any detected non-payment, short payment, erroneous refund, or wrong input tax credit may lead to further action.
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.
GST audit by tax authorities requires prior notice, time-bound completion, and communication of findings after audit.
Section 65 empowers the Commissioner or an authorised officer to audit any registered person by general or specific order, with prior notice of at least fifteen working days. The audit may be conducted at the business premises or at the officer's office, must ordinarily be completed within three months, and may be extended by up to six months for recorded reasons. After audit, findings and reasons must be communicated within thirty days, and any detected non-payment, short payment, erroneous refund, or wrong input tax credit may lead to further action.
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