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<h1>Section 65: Tax Audit Process Under Andhra Pradesh GST Act 2017 Explained-Notice, Duration, and Potential Actions</h1> Section 65 of the Andhra Pradesh Goods and Services Tax Act, 2017, outlines the process for tax audits by authorities. The Chief Commissioner or authorized officers can audit registered persons at prescribed intervals and locations. A minimum of fifteen working days' notice must be given before the audit. The audit should be completed within three months, extendable by six months if necessary. During the audit, officers may request access to records and assistance. Upon completion, findings must be communicated within thirty days. If discrepancies are found, further action may be initiated under sections 73 or 74.