TaxTMI 
TaxTMI 
TaxTMI 
Is there any chance to get audit under section 65 after getting notice u/s 73/74 for any financial year?
Section 65
NARENDER YARRAGORLA
GST Audit Possible After SCN Issuance; No Restriction Under Section 65 Despite Notices Under Sections 73 or 74. A query was raised regarding the possibility of a Goods and Services Tax (GST) audit under Section 65 after receiving a notice under Sections 73 or 74 for any financial year. Two responses clarified that there is no restriction on conducting an audit after the issuance of a Show Cause Notice (SCN). The issuance of an SCN does not conclude the matter for the taxpayer for that period, as the audit aims to identify any short levy or non-levy of tax. The issues or periods covered by the SCN and audit may vary. (AI Summary)