TaxTMI 
TaxTMI 
For the FY 2017-18, what is the due date to conduct audit u/s 65?
Time Limit to Audit u/s 65
13 Jan 2022 
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Time limit for GST audit: no fixed initiation date; audit completion and subsequent demand follow prescribed limitation periods.
There is no fixed due date to initiate a GST audit under section 65; the commissioner may order a suo moto audit with 15 day notice. The audit must be completed within three months, extendable by six months, after which the department issues a show cause notice under the demand provisions and completes demand proceedings within the limitation period measured from the annual return's due date. (AI Summary)
There is no fixed due date to initiate a GST audit under section 65; the commissioner may order a suo moto audit with 15 day notice. The audit must be completed within three months, extendable by six months, after which the department issues a show cause notice under the demand provisions and completes demand proceedings within the limitation period measured from the annual return's due date. (AI Summary)