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<h1>Section 65 GST Act: Audits by Commissioner or Officers, Notice Period, and Actions on Discrepancies Explained</h1> Section 65 of the Manipur Goods and Services Tax Act, 2017, authorizes the Commissioner or designated officers to conduct audits of registered persons. The audit may occur at the business premises or the officer's office, with a minimum notice of fifteen working days. Audits must be completed within three months, extendable by six months if necessary. During the audit, officers can request access to records and information. Upon completion, findings are communicated within thirty days. If discrepancies like unpaid taxes or incorrect refunds are found, action may be taken under sections 73 or 74.