Audit powers under GST enable inspections with prior notice, compulsory cooperation and potential assessment action. The Commissioner or authorised officer may audit any registered person, at business premises or office, after giving not less than fifteen working days' notice. Audits are to be completed within three months of commencement, extendable for reasons recorded in writing for up to a further six months. Authorised officers may access books, require information and assistance. On conclusion the proper officer must notify the registered person of findings, reasons, and rights within thirty days. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed or utilised input tax credit may lead to proceedings under the relevant assessment provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit powers under GST enable inspections with prior notice, compulsory cooperation and potential assessment action.
The Commissioner or authorised officer may audit any registered person, at business premises or office, after giving not less than fifteen working days' notice. Audits are to be completed within three months of commencement, extendable for reasons recorded in writing for up to a further six months. Authorised officers may access books, require information and assistance. On conclusion the proper officer must notify the registered person of findings, reasons, and rights within thirty days. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed or utilised input tax credit may lead to proceedings under the relevant assessment provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
