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<h1>Taxpayer Receives Audit Notice Under Section 65; Must Provide Records, Assist in Timely Completion to Avoid Penalties.</h1> A notice has been issued to a taxpayer, identified by their GSTIN, informing them of an audit of their books of account and records for specified financial years under section 65. The audit will be conducted either at the auditor's office or the taxpayer's business location on a specified date. The taxpayer is required to provide necessary facilities for verification, furnish required information, and assist in the audit's timely completion. Failure to comply may lead to presumptions of non-possession of records and potential proceedings under the relevant Act and rules.