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of <h1>Nagaland GST Act: Audits Require 15-Day Notice, Must Finish in 3 Months; Extensions and Further Actions Possible.</h1> Under the Nagaland Goods and Services Tax Act, 2017, the Commissioner or an authorized officer can audit any registered person as prescribed. Audits can occur at the business location or the officer's office, with a minimum 15-day notice. Audits must conclude within three months, extendable by six months if justified. During the audit, officers can request document access and information. Post-audit, findings and obligations are communicated within 30 days. If discrepancies like unpaid taxes or incorrect input tax credits are found, further action under sections 73 or 74 may be initiated.
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