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of <h1>Authorized Officers Can Audit Tax Records Under Tamil Nadu GST Act 2017; Notice Required 15 Days Prior</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, the Commissioner or authorized officers can audit registered persons' tax records. The audit can occur at the business premises or the officers' office and must be preceded by a notice at least fifteen working days in advance. Audits should be completed within three months, extendable by six months if necessary. During the audit, officers may request access to records and information. Upon completion, findings are communicated within thirty days. If discrepancies in tax payments or credits are found, further actions under sections 73 or 74 may be initiated.
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