Section 65 - Audit by tax authorities.

Audit powers under GST require notice, permit inspections at business or office, and impose timelines plus compliance duties.

Section 65 empowers the Commissioner or authorised officers to audit any registered person at business premises or office, with at least fifteen working days' notice. Audit commencement is when requested records are made available or the audit actually begins. Audits must be completed within three months, extendable once in writing for reasons, and officers may require access to books, documents, information and assistance. On completion the proper officer must communicate findings, rights and reasons within thirty days, and detectedshortfalls or incorrect refunds or wrongly availed input tax credit may prompt assessment proceedings.