TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Audit Powers Under Delhi GST Act: Officers Can Inspect Records, Initiate Actions for Tax Discrepancies (Sections 73/74)</h1> Under the Delhi Goods and Services Tax Act, 2017, the Commissioner or an authorized officer can audit any registered person. The audit can occur at the business premises or the officer's office, with a minimum of fifteen working days' notice. The audit must be completed within three months, extendable by six months if necessary. During the audit, the officer may request access to books and information. After completion, the officer informs the registered person of the findings and their implications. If discrepancies are found, actions under sections 73 or 74 may be initiated for unpaid or incorrectly managed taxes.
TaxTMI 
TaxTMI 
