Audit powers enable tax authorities to examine registered persons, require information, and initiate recovery proceedings.

The Commissioner or an authorised officer may audit any registered person at the business premises or office after giving at least fifteen working days' notice; audits must be completed within three months of commencement, subject to a single written extension for reasons recorded. Officers may require access to books, documents and information, and on conclusion the proper officer must notify the registered person within thirty days of findings, rights and reasons. Detection of tax shortfall, erroneous refunds or wrongly availed input tax credit may trigger statutory recovery or adjudication proceedings.

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