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of <h1>Authorized Officers Can Audit GST Registered Persons with 15 Days' Notice Under Puducherry GST Act, 2017</h1> Under the Puducherry Goods and Services Tax Act, 2017, the Commissioner or authorized officers can audit any registered person as prescribed. Audits can occur at the registered person's business or the officers' office, with at least fifteen working days' notice. Audits must conclude within three months, extendable by six months if justified. During audits, officers may request access to books and information. Upon completion, findings and obligations are communicated within thirty days. If audits reveal unpaid taxes or incorrect credits, further action may be taken under relevant sections.
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