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of <h1>GST Audit Process: Commissioner Can Audit Registered Persons, Notify 15 Days Prior, Complete in 3-9 Months</h1> Under the Orissa Goods and Services Tax Act, 2017, the Commissioner or an authorized officer may audit any registered person. The audit can occur at the business premises or the officer's office, with a notice given at least fifteen working days in advance. The audit must be completed within three months, extendable by six months if necessary. During the audit, the officer may request access to records and information. Upon completion, findings are communicated within thirty days. If discrepancies such as unpaid taxes or incorrect input tax credits are found, further action under sections 73 or 74 may be initiated.
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