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.
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.
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.
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