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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assam GST Act 2017: Tax Audits Require 15 Days' Notice, Must Finish in 3 Months, Extendable by 6 Months</h1> Under the Assam Goods and Services Tax Act, 2017, the Commissioner or authorized officers can audit registered persons' tax records. The audit can occur at the registered person's business or the tax office, with at least 15 working days' notice. Audits must be completed within three months, extendable by six months if necessary. During the audit, officers may request access to records and information. Upon completion, findings are communicated within 30 days. If discrepancies such as unpaid taxes or incorrect credits are found, further action under sections 73 or 74 may be initiated.
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